https://www.taxtmi.com/caselaws?id=177136 The Tribunal upheld the ld. CIT(A)'s decision that payments made for advertisement charges to a non-resident entity were not liable for tax deduction at source under section 195 of the Income Tax Act. It was held that the advertisement payments did not constitute fees for technical services, as there was no technical element involved. The Tribunal dismissed the Revenue's appeals, emphasizing the lack of technical services in the advertisement payments and referencing a related Supreme Court decision supporting their decision. en-us Fri, 18 Jul 2014 00:00:00 +0530 Mon, 04 Jan 2016 12:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177136 The Tribunal upheld the ld. CIT(A)'s decision that payments made for advertisement charges to a non-resident entity were not liable for tax deduction at source under section 195 of the Income Tax Act. It was held that the advertisement payments did not constitute fees for technical services, as there was no technical element involved. The Tribunal dismissed the Revenue's appeals, emphasizing the lack of technical services in the advertisement payments and referencing a related Supreme Court decision supporting their decision. Case-Laws Income Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177136