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2011 (9) TMI 157 - BOMBAY HIGH COURTLiable to deduct tax at source or not - Fees for technical services paid by the assessee to its head office - Held that:- 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 amount of fees for technical services paid by the assessee to its head office.
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