https://www.taxtmi.com/caselaws?id=244643 The ITAT upheld the CIT(A)'s decision to delete the disallowance of Rs.1,56,30,554/-, ruling that the assessee was not required to deduct TDS under Section 195 of the Income Tax Act for payments to foreign service providers as no income arose in India. The ITAT referenced relevant sections of the Income Tax Act and DTAA, supported by the Supreme Court decision in GE India Technology Center (P) Ltd. vs. CIT. The ITAT dismissed the Department's appeal, affirming that no TDS was applicable on payments made to foreign service providers for services rendered outside India. en-us Fri, 21 Feb 2014 00:00:00 +0530 Tue, 04 Mar 2014 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244643 The ITAT upheld the CIT(A)'s decision to delete the disallowance of Rs.1,56,30,554/-, ruling that the assessee was not required to deduct TDS under Section 195 of the Income Tax Act for payments to foreign service providers as no income arose in India. The ITAT referenced relevant sections of the Income Tax Act and DTAA, supported by the Supreme Court decision in GE India Technology Center (P) Ltd. vs. CIT. The ITAT dismissed the Department's appeal, affirming that no TDS was applicable on payments made to foreign service providers for services rendered outside India. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244643