https://www.taxtmi.com/caselaws?id=420026 The Tribunal ruled in favor of the assessee, directing the Assessing Officer to delete the demand raised against the assessee. The Tribunal found that the warranty services were integral to sales transactions and not 'fees for technical services', and since the services were carried out outside India with no permanent establishment in India, there was no obligation for tax deduction at source. The judgment addressed the issues raised by the assessee, providing a detailed analysis based on legal provisions and precedents, ultimately resulting in the deletion of the tax demand. en-us Mon, 07 Mar 2022 00:00:00 +0530 Thu, 24 Mar 2022 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420026 The Tribunal ruled in favor of the assessee, directing the Assessing Officer to delete the demand raised against the assessee. The Tribunal found that the warranty services were integral to sales transactions and not 'fees for technical services', and since the services were carried out outside India with no permanent establishment in India, there was no obligation for tax deduction at source. The judgment addressed the issues raised by the assessee, providing a detailed analysis based on legal provisions and precedents, ultimately resulting in the deletion of the tax demand. Case-Laws Income Tax Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420026