https://www.taxtmi.com/caselaws?id=429995 The appeal filed by the assessee challenging the Commissioner of Income Tax (Appeals) regarding the assessment year 2016-17 was dismissed. Both the Assessing Officer (AO) and the CIT(A) held that the services provided by the marketing partner fell under the category of Fees for Technical Services (FTS) as per Explanation-2 to section 9(1)(vii) of the Income Tax Act. The disallowance of the payment made to the marketing partner under section 40(a)(i) of the Act was upheld, emphasizing the necessity of Tax Deducted at Source (TDS) deduction under section 195 of the Act for payments to non-residents. en-us Wed, 02 Nov 2022 00:00:00 +0530 Wed, 09 Nov 2022 08:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429995 The appeal filed by the assessee challenging the Commissioner of Income Tax (Appeals) regarding the assessment year 2016-17 was dismissed. Both the Assessing Officer (AO) and the CIT(A) held that the services provided by the marketing partner fell under the category of Fees for Technical Services (FTS) as per Explanation-2 to section 9(1)(vii) of the Income Tax Act. The disallowance of the payment made to the marketing partner under section 40(a)(i) of the Act was upheld, emphasizing the necessity of Tax Deducted at Source (TDS) deduction under section 195 of the Act for payments to non-residents. Case-Laws Income Tax Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429995