https://www.taxtmi.com/caselaws?id=121268 The revenue's appeal was dismissed, and the assessee's appeal was partly allowed. The tribunal upheld the classification of services as technical, managerial, and consultancy services, making them taxable under Section 9(1)(vii) and the Double Taxation Avoidance Agreement. The assessee was found liable to deduct tax at source on certain payments, and the limitation period for passing the order was confirmed as per the Special Bench's decision. en-us Thu, 13 Aug 2009 00:00:00 +0530 Sun, 03 Sep 2023 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121268 The revenue's appeal was dismissed, and the assessee's appeal was partly allowed. The tribunal upheld the classification of services as technical, managerial, and consultancy services, making them taxable under Section 9(1)(vii) and the Double Taxation Avoidance Agreement. The assessee was found liable to deduct tax at source on certain payments, and the limitation period for passing the order was confirmed as per the Special Bench's decision. Case-Laws Income Tax Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121268