https://www.taxtmi.com/caselaws?id=181654 The ITAT ruled in favor of the assessee, determining that the services provided by the overseas agent were neither managerial nor technical, and performed outside India, thus not subject to withholding tax under section 195. Additionally, the ITAT overturned the disallowance of 25% of travelling expenses, finding sufficient evidence to support the claimed expenses. en-us Wed, 23 Feb 2011 00:00:00 +0530 Fri, 12 Jul 2024 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181654 The ITAT ruled in favor of the assessee, determining that the services provided by the overseas agent were neither managerial nor technical, and performed outside India, thus not subject to withholding tax under section 195. Additionally, the ITAT overturned the disallowance of 25% of travelling expenses, finding sufficient evidence to support the claimed expenses. Case-Laws Income Tax Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181654