https://www.taxtmi.com/caselaws?id=251236 The Tribunal allowed the assessee's appeals, ruling that payments for services related to the purchase of machinery were not subject to TDS as they were part of the purchase price. The Tribunal upheld the CIT(A)'s decision that payments for designs and drawings were not taxable in India. The delay in filing the appeal was condoned. en-us Thu, 27 Feb 2014 00:00:00 +0530 Tue, 18 Aug 2015 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251236 The Tribunal allowed the assessee's appeals, ruling that payments for services related to the purchase of machinery were not subject to TDS as they were part of the purchase price. The Tribunal upheld the CIT(A)'s decision that payments for designs and drawings were not taxable in India. The delay in filing the appeal was condoned. Case-Laws Income Tax Thu, 27 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251236