https://www.taxtmi.com/caselaws?id=327375 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(i) of the Income Tax Act for the A.Y. 2009-10. The Tribunal found that payments made to non-resident entities for professional services did not qualify as 'fee for technical services' under relevant tax treaties, thereby exempting them from tax deduction at source. Additionally, the Tribunal considered the retrospective amendment to section 9(1)(vii) of the Act but concluded that the failure to deduct tax at source did not warrant disallowance under section 40(a)(i). en-us Fri, 06 May 2016 00:00:00 +0530 Mon, 09 May 2016 23:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327375 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(i) of the Income Tax Act for the A.Y. 2009-10. The Tribunal found that payments made to non-resident entities for professional services did not qualify as 'fee for technical services' under relevant tax treaties, thereby exempting them from tax deduction at source. Additionally, the Tribunal considered the retrospective amendment to section 9(1)(vii) of the Act but concluded that the failure to deduct tax at source did not warrant disallowance under section 40(a)(i). Case-Laws Income Tax Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327375