https://www.taxtmi.com/caselaws?id=65286 The Tribunal concluded that payments made by the assessee for domain registration and server charges were neither fees for technical services nor royalties, and thus not subject to tax in India under section 195. Consequently, the assessee was not obligated to deduct tax at source, and the disallowance under section 40(a)(i) was unjustified. The appeal was partly allowed in favor of the assessee, overturning the previous decisions that upheld the disallowance. en-us Thu, 31 Jan 2008 00:00:00 +0530 Fri, 19 Jan 2024 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65286 The Tribunal concluded that payments made by the assessee for domain registration and server charges were neither fees for technical services nor royalties, and thus not subject to tax in India under section 195. Consequently, the assessee was not obligated to deduct tax at source, and the disallowance under section 40(a)(i) was unjustified. The appeal was partly allowed in favor of the assessee, overturning the previous decisions that upheld the disallowance. Case-Laws Income Tax Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65286