https://www.taxtmi.com/caselaws?id=419577 The Tribunal allowed the appeal in favor of the assessee, ruling that the fees paid to the service provider were not in the nature of fees for technical services. The Tribunal held that the services provided did not meet the criteria of "making available" technical knowledge, thereby not attracting the provisions of section 195 for tax deduction at source. Consequently, no disallowance was warranted under section 40(a)(ia), leading to the allowance of the appeal. en-us Thu, 10 Mar 2022 00:00:00 +0530 Tue, 15 Mar 2022 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419577 The Tribunal allowed the appeal in favor of the assessee, ruling that the fees paid to the service provider were not in the nature of fees for technical services. The Tribunal held that the services provided did not meet the criteria of "making available" technical knowledge, thereby not attracting the provisions of section 195 for tax deduction at source. Consequently, no disallowance was warranted under section 40(a)(ia), leading to the allowance of the appeal. Case-Laws Income Tax Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419577