D. Karunakara Rao, Accountant Member - There are six appeals by the Revenue in this bunch, which are directed against separate orders of the Commissioner of Income-tax(Appeals) V, Hyderabad, all dated 14.3.2011, in the context of the orders passed by the assessing officer under S. 201(1A) of the Act, for the assessment years 2001-02 to 2007-08. Assessee has also filed cross-objection in the appeal of the Revenue for the assessment year 2001-02. Since common issues are involved, these appeals are being disposed off by this common order for the sake of convenience.

2. Effective grounds of the Revenue, common in all its appeals, read as follows-

"2. The learned CIT(A) has ignored the explanation in Para 8 of the AO order, where in the Assessing officer clearly explained that it is not mere repair work but specific and technical expertise are required to perform the work order.

3. The Learned. CIT(A) has erred where he has treated the services rendered by the assessee as non technical services in view of the Section 9(1)(vii) of the Income-tax Act. However, technical personnel is included in the definition of technical services and as per Section 9(1)(vii) of the Income-tax Aft. Ther