https://www.taxtmi.com/caselaws?id=422354 The Tribunal dismissed the Revenue's appeal, affirming that the standby maintenance charges received were not taxable as Fees for Technical Services under section 9(1)(vii) of the Income Tax Act, 1961. The Tribunal relied on past decisions and emphasized that the charges were for infrastructure maintenance and readiness, not for actual technical services. The CIT(A)'s decision was upheld, and the Tribunal found no reason to deviate from established precedents, ultimately ruling in favor of the assessee. en-us Fri, 06 May 2022 00:00:00 +0530 Fri, 13 May 2022 07:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422354 The Tribunal dismissed the Revenue's appeal, affirming that the standby maintenance charges received were not taxable as Fees for Technical Services under section 9(1)(vii) of the Income Tax Act, 1961. The Tribunal relied on past decisions and emphasized that the charges were for infrastructure maintenance and readiness, not for actual technical services. The CIT(A)'s decision was upheld, and the Tribunal found no reason to deviate from established precedents, ultimately ruling in favor of the assessee. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422354