1 itxa3377-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3377 OF 2010 The Director of Income Tax (International Taxation) Mumbai ..Appellant. Versus Bureau Veritas-India Division, Mumbai ..Respondent. Mr.Suresh Kumar for the appellant. CORAM : J.P. Devadhar & K.K. Tated, JJ. DATE : 28th September 2011 P.C. : 1. Whether the Income Tax Appellate Tribunal was justified in holding that the fees for technical services paid by the assessee to its head office was not taxable in India and, therefore, the assessee was not liable to deduct tax at source is the question raised in this appeal. 2. The finding of fact recorded by the Income Tax Appellate Tribunal is that the payment made by the assessee to its head office was in the nature of reimbursement of technical expenses and accordingly the amount being not taxable in India, the assessee is justified in not deducting tax at source. Consequently, no disallowance could be made on the said 2 itxa3377-10 amount of fees for technical services paid by the assessee to its head office. 3. We see no infirmity in the order passed by the Income Tax Appellate Tribunal. The appeal is accordingly dismissed with no order as to costs. (K.K. Tated, J.) (J.P. Devadhar, J.)