https://www.taxtmi.com/caselaws?id=284109 The Tribunal ruled in favor of the assessee, holding that the payment made to the foreign company was not subject to tax deduction under Section 195 as it did not constitute fees for technical services. Additionally, the Tribunal found the reopening of the assessment under Section 147 invalid due to the lack of new or tangible material, ultimately deleting the addition made by the Assessing Officer and allowing the assessee's appeal. en-us Thu, 25 Jan 2018 00:00:00 +0530 Fri, 01 Nov 2019 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284109 The Tribunal ruled in favor of the assessee, holding that the payment made to the foreign company was not subject to tax deduction under Section 195 as it did not constitute fees for technical services. Additionally, the Tribunal found the reopening of the assessment under Section 147 invalid due to the lack of new or tangible material, ultimately deleting the addition made by the Assessing Officer and allowing the assessee's appeal. Case-Laws Income Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284109