https://www.taxtmi.com/caselaws?id=180833 The ITAT upheld the decision of the CIT(A) that tax deduction was not required on software acquisition as it did not constitute royalty or fees for technical services. It was held that TDS was not necessary on payments for intranet fees and reimbursement of expenses, as they did not qualify as fees for technical services. The ITAT clarified that reimbursement of expenses without an income element does not warrant TDS deduction. Ultimately, the ITAT dismissed the revenue's appeal, affirming that no TDS was needed for the acquisition of software and reimbursement of expenses. en-us Fri, 17 Jul 2009 00:00:00 +0530 Sat, 02 Apr 2016 13:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180833 The ITAT upheld the decision of the CIT(A) that tax deduction was not required on software acquisition as it did not constitute royalty or fees for technical services. It was held that TDS was not necessary on payments for intranet fees and reimbursement of expenses, as they did not qualify as fees for technical services. The ITAT clarified that reimbursement of expenses without an income element does not warrant TDS deduction. Ultimately, the ITAT dismissed the revenue's appeal, affirming that no TDS was needed for the acquisition of software and reimbursement of expenses. Case-Laws Income Tax Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180833