https://www.taxtmi.com/caselaws?id=260494 The Tribunal held that the arranger's fee paid to HSBC, Hong Kong is not taxable as interest income under section 2(28A) or as fees for technical services under section 9(1)(vii) of the Income Tax Act, 1961. Consequently, the assessee was not required to deduct tax at source under section 195. The appeal was allowed, and the CIT(A)'s decision was overturned. en-us Wed, 10 Jun 2015 00:00:00 +0530 Sat, 07 Nov 2015 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260494 The Tribunal held that the arranger's fee paid to HSBC, Hong Kong is not taxable as interest income under section 2(28A) or as fees for technical services under section 9(1)(vii) of the Income Tax Act, 1961. Consequently, the assessee was not required to deduct tax at source under section 195. The appeal was allowed, and the CIT(A)'s decision was overturned. Case-Laws Income Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260494