https://www.taxtmi.com/caselaws?id=178369 The Tribunal ruled in favor of the assessee in a case concerning the liability to deduct tax at source for payments to foreign companies for employee services. The Tribunal upheld the CIT(A)'s decision, stating that the payments made in India were not liable for further taxation as the salary was already taxed in the employee's hands. The Tribunal distinguished the case from previous rulings, emphasizing that the payment did not constitute fees for technical services. The revenue's appeal was rejected, and the order was pronounced in favor of the assessee on 4th April 2012. en-us Wed, 04 Apr 2012 00:00:00 +0530 Tue, 04 Jul 2017 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178369 The Tribunal ruled in favor of the assessee in a case concerning the liability to deduct tax at source for payments to foreign companies for employee services. The Tribunal upheld the CIT(A)'s decision, stating that the payments made in India were not liable for further taxation as the salary was already taxed in the employee's hands. The Tribunal distinguished the case from previous rulings, emphasizing that the payment did not constitute fees for technical services. The revenue's appeal was rejected, and the order was pronounced in favor of the assessee on 4th April 2012. Case-Laws Income Tax Wed, 04 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178369