https://www.taxtmi.com/caselaws?id=427166 The Tribunal held that the payment made by the assessee to the non-resident for training services did not qualify as "Fees for Technical Services" under Section 9(1)(vii) of the Income Tax Act, 1961. Consequently, the assessee was entitled to a refund of the Tax Deducted at Source (TDS) paid on the grossed-up amount, along with interest. The Tribunal allowed the appeal by the assessee. en-us Thu, 01 Sep 2022 00:00:00 +0530 Fri, 02 Dec 2022 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427166 The Tribunal held that the payment made by the assessee to the non-resident for training services did not qualify as "Fees for Technical Services" under Section 9(1)(vii) of the Income Tax Act, 1961. Consequently, the assessee was entitled to a refund of the Tax Deducted at Source (TDS) paid on the grossed-up amount, along with interest. The Tribunal allowed the appeal by the assessee. Case-Laws Income Tax Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427166