https://www.taxtmi.com/caselaws?id=331168 The Tribunal allowed the assessee's appeal for statistical purposes, directing a fresh review by the Assessing Officer considering the Double Taxation Agreement between India and Australia. The disallowance of payment for purchasing a specialized database was upheld due to non-deduction of TDS under section 195, despite the database being considered a technical service under section 9 of the Income-tax Act. The decision underscored the necessity of a comprehensive assessment considering all legal aspects, including international agreements, in tax disputes. en-us Fri, 01 Jul 2016 00:00:00 +0530 Tue, 16 Aug 2016 11:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331168 The Tribunal allowed the assessee's appeal for statistical purposes, directing a fresh review by the Assessing Officer considering the Double Taxation Agreement between India and Australia. The disallowance of payment for purchasing a specialized database was upheld due to non-deduction of TDS under section 195, despite the database being considered a technical service under section 9 of the Income-tax Act. The decision underscored the necessity of a comprehensive assessment considering all legal aspects, including international agreements, in tax disputes. Case-Laws Income Tax Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331168