https://www.taxtmi.com/caselaws?id=251230 The Tribunal upheld the disallowance of Rs. 85,22,743, confirming that the payments made by the assessee to the US company constituted "fees for included services" under the India-USA DTAA and were taxable in India. The Tribunal found that the services provided by the US company were technical and consultancy services, requiring tax deduction at source under section 195 of the Income-tax Act. The appeal of the assessee was dismissed, and the lower authority's order was upheld. en-us Fri, 27 Sep 2013 00:00:00 +0530 Tue, 31 Mar 2015 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251230 The Tribunal upheld the disallowance of Rs. 85,22,743, confirming that the payments made by the assessee to the US company constituted "fees for included services" under the India-USA DTAA and were taxable in India. The Tribunal found that the services provided by the US company were technical and consultancy services, requiring tax deduction at source under section 195 of the Income-tax Act. The appeal of the assessee was dismissed, and the lower authority's order was upheld. Case-Laws Income Tax Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251230