https://www.taxtmi.com/caselaws?id=380644 The Tribunal partially allowed the appeal, ruling that payments to the non-resident agent for logistical support were not "Fees for Technical Services" and did not require TDS deduction. However, expenses for market research were disallowed for not deducting TDS. The decision emphasized the significance of correctly classifying services for TDS compliance under the Income Tax Act. en-us Fri, 05 Apr 2019 00:00:00 +0530 Fri, 24 May 2019 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380644 The Tribunal partially allowed the appeal, ruling that payments to the non-resident agent for logistical support were not "Fees for Technical Services" and did not require TDS deduction. However, expenses for market research were disallowed for not deducting TDS. The decision emphasized the significance of correctly classifying services for TDS compliance under the Income Tax Act. Case-Laws Income Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380644