https://www.taxtmi.com/caselaws?id=291564 The Tribunal upheld the deletion of disallowance under Section 40(a)(i) for non-deduction of tax on payments to foreign attorneys. It found the amended provisions of Section 9(1)(vii)(b) applicable, necessitating tax deduction at source. The services by foreign attorneys were deemed 'fees for technical services' under Section 9(1)(vii)(b), requiring tax payment in India. The Tribunal remanded the issue of Double Taxation Avoidance Agreements applicability to the AO. The Revenue's appeal was allowed for statistical purposes. en-us Wed, 26 Feb 2020 00:00:00 +0530 Tue, 17 Nov 2020 17:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291564 The Tribunal upheld the deletion of disallowance under Section 40(a)(i) for non-deduction of tax on payments to foreign attorneys. It found the amended provisions of Section 9(1)(vii)(b) applicable, necessitating tax deduction at source. The services by foreign attorneys were deemed 'fees for technical services' under Section 9(1)(vii)(b), requiring tax payment in India. The Tribunal remanded the issue of Double Taxation Avoidance Agreements applicability to the AO. The Revenue's appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291564