https://www.taxtmi.com/caselaws?id=291609 The Tribunal allowed the appeals filed by the appellant, overturning the disallowance of administrative expenses paid to the parent company in Singapore for multiple assessment years. The Tribunal held that tax deduction under Section 195 of the Income-tax Act was not necessary as technology was not transferred to the appellant, aligning with the India-Singapore Double Taxation Avoidance Agreement. Certificates from the Assessing Officer supported the non-deduction of tax. Previous decisions by the Mumbai Tribunal and the Tribunal itself reinforced this conclusion, leading to the setting aside of lower authorities' orders. en-us Fri, 29 Nov 2019 00:00:00 +0530 Wed, 18 Nov 2020 19:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291609 The Tribunal allowed the appeals filed by the appellant, overturning the disallowance of administrative expenses paid to the parent company in Singapore for multiple assessment years. The Tribunal held that tax deduction under Section 195 of the Income-tax Act was not necessary as technology was not transferred to the appellant, aligning with the India-Singapore Double Taxation Avoidance Agreement. Certificates from the Assessing Officer supported the non-deduction of tax. Previous decisions by the Mumbai Tribunal and the Tribunal itself reinforced this conclusion, leading to the setting aside of lower authorities' orders. Case-Laws Income Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291609