https://www.taxtmi.com/caselaws?id=205635 The Tribunal held that the payment made by the assessee to KPMG for technical services was not taxable in India under section 9(1)(vii) of the Income-tax Act, 1961, as it was for the purpose of earning income from a source outside India. Consequently, the assessee was not liable to deduct tax at source under section 195, and the demand for tax and interest under sections 201(1) and 201(1A) was rightly deleted. The Revenue's appeal was dismissed. en-us Fri, 12 Aug 2011 00:00:00 +0530 Sat, 10 Sep 2011 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205635 The Tribunal held that the payment made by the assessee to KPMG for technical services was not taxable in India under section 9(1)(vii) of the Income-tax Act, 1961, as it was for the purpose of earning income from a source outside India. Consequently, the assessee was not liable to deduct tax at source under section 195, and the demand for tax and interest under sections 201(1) and 201(1A) was rightly deleted. The Revenue's appeal was dismissed. Case-Laws Income Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205635