https://www.taxtmi.com/caselaws?id=398510 The High Court held that the services provided by the non-resident company did not constitute technical services under Section 9(1)(vii) of the Income Tax Act. The court found that the activities performed by the company, such as inspection and quality assurance, did not require technical knowledge and were not within the scope of Section 9(1)(vii). As a result, the order under Section 201(1A) was set aside, determining that the assessee was not in default for failing to deduct Tax Deducted at Source. The appeal was dismissed in favor of the assessee. en-us Thu, 10 Sep 2020 00:00:00 +0530 Tue, 17 Nov 2020 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398510 The High Court held that the services provided by the non-resident company did not constitute technical services under Section 9(1)(vii) of the Income Tax Act. The court found that the activities performed by the company, such as inspection and quality assurance, did not require technical knowledge and were not within the scope of Section 9(1)(vii). As a result, the order under Section 201(1A) was set aside, determining that the assessee was not in default for failing to deduct Tax Deducted at Source. The appeal was dismissed in favor of the assessee. Case-Laws Income Tax Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398510