https://www.taxtmi.com/caselaws?id=282977 The Tribunal upheld the Commissioner (Appeals)'s decision to dismiss the Department's appeal, concluding that payments to Equant Network Services Ltd. were not subject to tax deduction at source. Additionally, the Tribunal agreed with the exclusion of certain comparables for transfer pricing adjustments and supported the relief granted for payment made for technical services. The Tribunal admitted the assessee's application under Rule 27 to raise additional issues and allowed certain grounds raised by the assessee. The Department's appeal was dismissed, and the order was pronounced on 29.07.2016. en-us Fri, 29 Jul 2016 00:00:00 +0530 Mon, 02 Sep 2019 16:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282977 The Tribunal upheld the Commissioner (Appeals)'s decision to dismiss the Department's appeal, concluding that payments to Equant Network Services Ltd. were not subject to tax deduction at source. Additionally, the Tribunal agreed with the exclusion of certain comparables for transfer pricing adjustments and supported the relief granted for payment made for technical services. The Tribunal admitted the assessee's application under Rule 27 to raise additional issues and allowed certain grounds raised by the assessee. The Department's appeal was dismissed, and the order was pronounced on 29.07.2016. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282977