https://www.taxtmi.com/caselaws?id=120144 The ITAT Bangalore ruled in favor of the assessee, concluding that the payment made to M/s. Chang Leung Hvi and LI CPA Ltd. Hongkong was exempt from tax deduction at source under section 9(1)(vii)(b). The services were deemed technical and utilized outside India for generating income from a foreign source, satisfying the exception clause. Consequently, the appeal was allowed, negating the requirement for tax deduction at source. en-us Fri, 02 Jun 2006 00:00:00 +0530 Fri, 23 Feb 2024 20:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120144 The ITAT Bangalore ruled in favor of the assessee, concluding that the payment made to M/s. Chang Leung Hvi and LI CPA Ltd. Hongkong was exempt from tax deduction at source under section 9(1)(vii)(b). The services were deemed technical and utilized outside India for generating income from a foreign source, satisfying the exception clause. Consequently, the appeal was allowed, negating the requirement for tax deduction at source. Case-Laws Income Tax Fri, 02 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120144