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2016 (6) TMI 37 - AT - Income TaxTDS u/s 195 - payment in the nature of fees for technical services within the meaning of that expression u/s 9(1)(vii) - withholding of tax - Held that:- Undisputedly disallowance has been made in the present case by holding the impugned payments as being in the nature of FTS. Admittedly no services in respect of the impugned payments were rendered in India. Further it is also not disputed that the entire amount has been paid and nothing is outstanding for payment. Thus all payment having been made before 8th May 2010, and no services having been rendered in India, the decision of the Hon’ble Tribunal in the preceding year squarely applies in this year also and following the same we uphold the conclusion arrived at by the Ld. CIT(A) that the assesee did not have any tax withholding liabilities from foreign remittance for fees for technical services and thus no disallowance under section 40(a)(i) was warranted.- Decided in favour of assessee.
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