https://www.taxtmi.com/caselaws?id=262834 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decision that payments to non-resident surveyors from countries with Double Taxation Avoidance Agreements containing a 'make available' clause were not taxable. The Tribunal ruled that no technical knowledge was transferred to the assessee, making the payments non-taxable. Consequently, the assessee was not required to deduct tax at source under section 195 of the Income-tax Act for payments to surveyors in those countries. en-us Fri, 06 Feb 2015 00:00:00 +0530 Fri, 21 Aug 2015 07:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262834 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decision that payments to non-resident surveyors from countries with Double Taxation Avoidance Agreements containing a 'make available' clause were not taxable. The Tribunal ruled that no technical knowledge was transferred to the assessee, making the payments non-taxable. Consequently, the assessee was not required to deduct tax at source under section 195 of the Income-tax Act for payments to surveyors in those countries. Case-Laws Income Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262834