https://www.taxtmi.com/caselaws?id=205015 Link charges paid to a non-resident for satellite and communication services required a fresh examination of whether the payment constituted royalty or fees for technical services under the Act and the DTAA before any TDS disallowance under section 40(a)(i) could be sustained. The Tribunal noted that the agreement and actual service model had not been properly analysed, and the matter was remanded to the Commissioner (Appeals). Interest disallowance under section 14A also required reconsideration because, where both own funds and borrowed funds exist, a presumption may arise that investments were made from own funds if sufficient such funds were available. The section 14A issue was likewise set aside and remanded. en-us Tue, 31 May 2011 00:00:00 +0530 Sat, 18 Jun 2011 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205015 Link charges paid to a non-resident for satellite and communication services required a fresh examination of whether the payment constituted royalty or fees for technical services under the Act and the DTAA before any TDS disallowance under section 40(a)(i) could be sustained. The Tribunal noted that the agreement and actual service model had not been properly analysed, and the matter was remanded to the Commissioner (Appeals). Interest disallowance under section 14A also required reconsideration because, where both own funds and borrowed funds exist, a presumption may arise that investments were made from own funds if sufficient such funds were available. The section 14A issue was likewise set aside and remanded. Case-Laws Income Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205015