https://www.taxtmi.com/caselaws?id=377831 The appellate tribunal allowed the appeal of the assessee, ruling that the payment for fabric testing to a Spanish company did not constitute 'Fee for Technical Services' under the India-Spain Double Taxation Avoidance Agreement. As a result, Section 195 of the Income-tax Act was deemed inapplicable, leading to the deletion of the addition made by the Assessing Officer. The decision emphasized the importance of treaty provisions and judicial precedents in determining tax liabilities for international transactions. en-us Wed, 27 Mar 2019 00:00:00 +0530 Wed, 03 Apr 2019 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377831 The appellate tribunal allowed the appeal of the assessee, ruling that the payment for fabric testing to a Spanish company did not constitute 'Fee for Technical Services' under the India-Spain Double Taxation Avoidance Agreement. As a result, Section 195 of the Income-tax Act was deemed inapplicable, leading to the deletion of the addition made by the Assessing Officer. The decision emphasized the importance of treaty provisions and judicial precedents in determining tax liabilities for international transactions. Case-Laws Income Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377831