https://www.taxtmi.com/caselaws?id=121129 The Tribunal allowed the appeals of the assessee, determining that the payments were for the transfer of designs and drawings, not for technical services. As a result, the requirement to deduct tax at source under section 195 was deemed inapplicable, and the assessee was not considered in default under section 201. The decision hinged on the nature of the payments, adherence to procedural norms, and the Tribunal's interpretation of pertinent case law and circulars. en-us Tue, 31 Oct 2006 00:00:00 +0530 Mon, 29 Aug 2016 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121129 The Tribunal allowed the appeals of the assessee, determining that the payments were for the transfer of designs and drawings, not for technical services. As a result, the requirement to deduct tax at source under section 195 was deemed inapplicable, and the assessee was not considered in default under section 201. The decision hinged on the nature of the payments, adherence to procedural norms, and the Tribunal's interpretation of pertinent case law and circulars. Case-Laws Income Tax Tue, 31 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121129