https://www.taxtmi.com/caselaws?id=177083 The High Court of Madras intervened in an appeal against an order under sections 201(1) and 201(1A) of the I.T. Act, 1961, related to non-deduction of tax at source on payments to a foreign holding company. The Tribunal reconsidered the matter and concluded that the payments were not subject to TDS as they were for networking services and not royalty or technical services. The Tribunal affirmed the C.I.T.(Appeals) decision, dismissing the Revenue's appeal. en-us Fri, 19 Nov 2010 00:00:00 +0530 Sat, 02 Jan 2016 14:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177083 The High Court of Madras intervened in an appeal against an order under sections 201(1) and 201(1A) of the I.T. Act, 1961, related to non-deduction of tax at source on payments to a foreign holding company. The Tribunal reconsidered the matter and concluded that the payments were not subject to TDS as they were for networking services and not royalty or technical services. The Tribunal affirmed the C.I.T.(Appeals) decision, dismissing the Revenue's appeal. Case-Laws Income Tax Fri, 19 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177083