https://www.taxtmi.com/caselaws?id=413953 The Tribunal held that the services provided by the non-resident AEs were standard automated services without human intervention and did not qualify as Fee for Technical Services under section 9(1)(vii) of the Income Tax Act. Consequently, the assessee was not liable to deduct TDS on these payments. The disallowance made by the Assessing Officer and confirmed by the Commissioner of Income Tax (Appeals) was deleted, and the appeal of the assessee was allowed. en-us Wed, 13 Oct 2021 00:00:00 +0530 Mon, 25 Oct 2021 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413953 The Tribunal held that the services provided by the non-resident AEs were standard automated services without human intervention and did not qualify as Fee for Technical Services under section 9(1)(vii) of the Income Tax Act. Consequently, the assessee was not liable to deduct TDS on these payments. The disallowance made by the Assessing Officer and confirmed by the Commissioner of Income Tax (Appeals) was deleted, and the appeal of the assessee was allowed. Case-Laws Income Tax Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413953