https://www.taxtmi.com/caselaws?id=210075 The Tribunal dismissed the revenue's appeals and allowed the assessee's appeals, determining that the services provided by non-resident consultants did not qualify as 'fees for included services' or 'technical services' under the relevant Double Taxation Avoidance Agreements. As a result, the provisions of section 195 of the Income Tax Act were deemed inapplicable, and the assessee was not considered an 'assessee-in-default' under sections 201(1) and 201(1A) of the IT Act. en-us Fri, 27 May 2011 00:00:00 +0530 Fri, 28 Jun 2013 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210075 The Tribunal dismissed the revenue's appeals and allowed the assessee's appeals, determining that the services provided by non-resident consultants did not qualify as 'fees for included services' or 'technical services' under the relevant Double Taxation Avoidance Agreements. As a result, the provisions of section 195 of the Income Tax Act were deemed inapplicable, and the assessee was not considered an 'assessee-in-default' under sections 201(1) and 201(1A) of the IT Act. Case-Laws Income Tax Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210075