https://www.taxtmi.com/caselaws?id=241452 The Authority determined that payments made for line production services did not qualify as 'Fees for Technical Services' under the Income-tax Act. As the services were considered composite and not solely technical, they were classified under 'work contract' instead. Consequently, the payments were not taxable under section 9(1)(i) and withholding tax under section 195 was not applicable. The issue of classification as 'Royalty' was not addressed due to the conclusion on the first issue. en-us Fri, 13 Dec 2013 00:00:00 +0530 Sat, 05 Apr 2014 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241452 The Authority determined that payments made for line production services did not qualify as 'Fees for Technical Services' under the Income-tax Act. As the services were considered composite and not solely technical, they were classified under 'work contract' instead. Consequently, the payments were not taxable under section 9(1)(i) and withholding tax under section 195 was not applicable. The issue of classification as 'Royalty' was not addressed due to the conclusion on the first issue. Case-Laws Income Tax Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241452