https://www.taxtmi.com/highlights?id=55531 TDS u/s 195 - disallowance u/s 40(a)(i) - payment to a foreign entity as testing /certification fees outside India - the assessee bonafidely believed that such certification fee was not liable to tax in India, as the same was not covered within the meaning of “ Fee for Technical Services” as provided u/s 9(1) (vii) of the Act and/or the overriding provisions of the Double Taxation Avoidance Agreements stands covered in favour of the assessee - AT en-us Tue, 17 Nov 2020 11:19:59 +0530 Tue, 17 Nov 2020 11:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55531 TDS u/s 195 - disallowance u/s 40(a)(i) - payment to a foreign entity as testing /certification fees outside India - the assessee bonafidely believed that such certification fee was not liable to tax in India, as the same was not covered within the meaning of “ Fee for Technical Services” as provided u/s 9(1) (vii) of the Act and/or the overriding provisions of the Double Taxation Avoidance Agreements stands covered in favour of the assessee - AT Highlights Income Tax Tue, 17 Nov 2020 11:19:59 +0530 https://www.taxtmi.com/highlights?id=55531