Assessee was awarded a contract with LMRCL for design and construction of tunnel including three underground metro stations. Assessee entered into an agreement with GLM by which it was decided that GLM would not have any right in profits of assessee but would be given fees for technical services. Assessee paid fees to GLM for selection of suitable technical staff for project, review of contractual documents, review of design and engineering, etc.. Assessing Officer disallowed claim of assessee on ground that GLM had not rendered services. CIT (A) allowed the claim of the assessee. On appeal the Tribunal held that in light of evidences, fees for technical services as claimed by assessee had been incurred for purpose of business, order of CIT(A) allowing the claim is affirmed.  (AY. 2017-18, 2018-19)