https://www.taxtmi.com/caselaws?id=328333 Payments for leased line interconnectivity and usage charges were treated as consideration for a standard connectivity facility, not as royalty or fees for technical services, because no technical knowledge, technical service, or equipment-hiring arrangement was shown. As the amount was not chargeable to tax in India, no obligation to withhold tax arose under section 195, and the related disallowance under section 40(a)(i) could not be sustained. The deletion of the addition followed from the same reasoning. en-us Tue, 26 Apr 2016 00:00:00 +0530 Thu, 29 Dec 2016 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328333 Payments for leased line interconnectivity and usage charges were treated as consideration for a standard connectivity facility, not as royalty or fees for technical services, because no technical knowledge, technical service, or equipment-hiring arrangement was shown. As the amount was not chargeable to tax in India, no obligation to withhold tax arose under section 195, and the related disallowance under section 40(a)(i) could not be sustained. The deletion of the addition followed from the same reasoning. Case-Laws Income Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328333