https://www.taxtmi.com/caselaws?id=409189 The Court dismissed the Tax Case Appeals filed by the Revenue, upholding the disallowance of TDS on payments made to non-residents providing services outside India. The judgment emphasized that no tax is deductible under Section 195 of the Income Tax Act if the income is not chargeable in India, citing relevant precedents and clarifying the definition of "fees for technical services." The decision favored the assessee, following a previous ruling by the Madras High Court and supporting the position that payments to non-residents for services rendered outside India are not liable for tax deduction in India. en-us Mon, 28 Jun 2021 00:00:00 +0530 Thu, 01 Jul 2021 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409189 The Court dismissed the Tax Case Appeals filed by the Revenue, upholding the disallowance of TDS on payments made to non-residents providing services outside India. The judgment emphasized that no tax is deductible under Section 195 of the Income Tax Act if the income is not chargeable in India, citing relevant precedents and clarifying the definition of "fees for technical services." The decision favored the assessee, following a previous ruling by the Madras High Court and supporting the position that payments to non-residents for services rendered outside India are not liable for tax deduction in India. Case-Laws Income Tax Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409189