ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT, INTL, TAX 1(1), CHENNAI
In the result, the appeal filed by the assessee is allowed
ITA 1240/CHNY/2024[2014-15]Status: DisposedITAT Chennai28 Apr 2025AY 2014-15
Section 115ASection 195(2)Section 250Section 44BSection 9(1)Section 9(1)(vi)Section 90
Capital gains\") for-\n(i)\n(iva) the use or right to use any industrial, commercial or scientific\nequipment but not including the amounts referred to in section 44BB;\n(v)\n(vi)......\nFees for technical services:\n“Explanation 2.—For the purposes of this clause, \"fees for technical\nservices\" means any consideration (including any lump sum consideration)\nfor
