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2016 (3) TMI 722 - AT - Income TaxTDS liability - technical knowledge, expertise, knowhow, provided by Foster Wheeler USA - DTAA - Held that:- The technical knowledge, expertise, knowhow, provided by Foster Wheeler USA were very much made available to the assessee. Hence, the assessee is liable to deduct tax while making payment. Therefore, the assessee is also liable to pay interest under Section 234A and 234B of the Act. Accordingly, this Tribunal do not find any reason to interfere with the order of the lower authority and the same is confirmed. - Decided against assessee.
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