https://www.taxtmi.com/caselaws?id=335843 The Tribunal dismissed the Revenue's appeal and allowed the Assessee's appeals regarding non-deduction of tax at source for internet charges, bank guarantee charges, and maintenance charges. The Tribunal relied on legal precedents and the definition of technical services under the IT Act, upholding the CIT(A)'s decisions in favor of the Assessee. The Supreme Court decision in Kotak Securities Ltd. was also cited to support the Tribunal's findings, ultimately concluding in favor of the Assessee and against the Revenue. en-us Fri, 02 Dec 2016 00:00:00 +0530 Sat, 10 Dec 2016 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335843 The Tribunal dismissed the Revenue's appeal and allowed the Assessee's appeals regarding non-deduction of tax at source for internet charges, bank guarantee charges, and maintenance charges. The Tribunal relied on legal precedents and the definition of technical services under the IT Act, upholding the CIT(A)'s decisions in favor of the Assessee. The Supreme Court decision in Kotak Securities Ltd. was also cited to support the Tribunal's findings, ultimately concluding in favor of the Assessee and against the Revenue. Case-Laws Income Tax Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335843