Technical Services - Definition - Law Dictionary Home Dictionary Definition technical-services

Definition :

Technical services, includes 'professional services' as well, Central Board of Direct Taxes v. Oberoi Hotels (India) Pvt. Ltd., (1998) 4 SCC 552.

The expression 'technical services' has a very broad connotation and it has been elsewhere in the statute also so widely as to comprehend professional services: vide s. 9(1)(vii), referred to earlier. But we need not digress on this aspect for two reason. Firstly, whatever may be the position regarding other 44 professional services', there can hardly be any doubt that services involving specialised knowledge, experience and skill in the field of constructional operations are 'technical services', Continental Construction Ltd. v. C.I.T., 1992 Supp (2) SCC 567: AIR 1992 SC 803 (825). [Income Tax Act, 1961, s. 80-89(1)(vii) Expln. 2]