https://www.taxtmi.com/caselaws?id=389558 The Tribunal condoned the Revenue's delay in filing the appeal and admitted it. Disallowance under Section 40(a)(ia) for payments to non-residents was upheld for Germany and Spain but deleted for the USA and UK. The Tribunal determined that services like copy editing, indexing, and proofreading by non-residents were non-technical, not necessitating tax deduction under Section 195. The Tribunal held that payments for these services are not taxable in India. The Tribunal dismissed the Revenue's appeal, ruling in favor of the assessee. en-us Fri, 11 Oct 2019 00:00:00 +0530 Sat, 21 Dec 2019 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389558 The Tribunal condoned the Revenue's delay in filing the appeal and admitted it. Disallowance under Section 40(a)(ia) for payments to non-residents was upheld for Germany and Spain but deleted for the USA and UK. The Tribunal determined that services like copy editing, indexing, and proofreading by non-residents were non-technical, not necessitating tax deduction under Section 195. The Tribunal held that payments for these services are not taxable in India. The Tribunal dismissed the Revenue's appeal, ruling in favor of the assessee. Case-Laws Income Tax Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389558