https://www.taxtmi.com/caselaws?id=10272 The HC dismissed the revenue's appeal challenging the Tribunal's finding that remittances made to HP (USA) for salaries paid to foreign technicians were not fees for technical services. The Tribunal concluded these payments were salaries, not taxable under section 195 as fees for technical services. The HC found no error in the Tribunal's decision and held there was no substantial question of law, thereby upholding the Tribunal's ruling and rejecting the revenue's claim that the assessee was an assessee-in-default for failing to deduct tax. en-us Tue, 06 Jan 2004 00:00:00 +0530 Mon, 11 Aug 2025 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10272 The HC dismissed the revenue's appeal challenging the Tribunal's finding that remittances made to HP (USA) for salaries paid to foreign technicians were not fees for technical services. The Tribunal concluded these payments were salaries, not taxable under section 195 as fees for technical services. The HC found no error in the Tribunal's decision and held there was no substantial question of law, thereby upholding the Tribunal's ruling and rejecting the revenue's claim that the assessee was an assessee-in-default for failing to deduct tax. Case-Laws Income Tax Tue, 06 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10272