https://www.taxtmi.com/caselaws?id=177346 The High Court upheld the Tribunal's decision that services provided by foreign companies were not technical services, hence not taxable. The court ruled that remuneration paid was not liable under the Income Tax Act, absolving the assessee from tax deduction obligations. As the services were not taxable, interest for non-deduction was waived, and the Revenue was directed to refund collected interest. The court also condoned the delay in filing appeals, remanding the matter for fresh consideration. The Revenue's appeals were dismissed, while the assessee's appeals were allowed. en-us Fri, 28 Oct 2011 00:00:00 +0530 Tue, 19 Sep 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177346 The High Court upheld the Tribunal's decision that services provided by foreign companies were not technical services, hence not taxable. The court ruled that remuneration paid was not liable under the Income Tax Act, absolving the assessee from tax deduction obligations. As the services were not taxable, interest for non-deduction was waived, and the Revenue was directed to refund collected interest. The court also condoned the delay in filing appeals, remanding the matter for fresh consideration. The Revenue's appeals were dismissed, while the assessee's appeals were allowed. Case-Laws Income Tax Fri, 28 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177346