https://www.taxtmi.com/caselaws?id=296024 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's appeal. Standby maintenance charges were not considered as 'Fee for Technical Services' under Section 9(1)(vii) of the Income Tax Act. Income attributable to Indian operations was to be computed based on the length of the cable in Indian territorial waters. No interest under Section 234B was to be charged due to tax being duly deducted under Section 195. en-us Wed, 27 Mar 2019 00:00:00 +0530 Thu, 01 Jul 2021 07:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296024 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's appeal. Standby maintenance charges were not considered as 'Fee for Technical Services' under Section 9(1)(vii) of the Income Tax Act. Income attributable to Indian operations was to be computed based on the length of the cable in Indian territorial waters. No interest under Section 234B was to be charged due to tax being duly deducted under Section 195. Case-Laws Income Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296024