https://www.taxtmi.com/caselaws?id=433175 The Tribunal partly allowed the appeal. It deleted the addition of Rs.1,85,20,176/- as Fee for Technical Services (FTS), determining that the payments were salary and not subject to tax withholding under section 195, as the employer-employee relationship was established. However, the Tribunal upheld the disallowance of Rs.2,11,199/- for delayed payment of employees' Provident Fund contributions, aligning with the SC's decision in Checkmate Services Pvt. Ltd. Vs CIT-I, which ruled that such delayed payments are not allowable deductions. en-us Tue, 10 Jan 2023 00:00:00 +0530 Fri, 01 Dec 2023 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433175 The Tribunal partly allowed the appeal. It deleted the addition of Rs.1,85,20,176/- as Fee for Technical Services (FTS), determining that the payments were salary and not subject to tax withholding under section 195, as the employer-employee relationship was established. However, the Tribunal upheld the disallowance of Rs.2,11,199/- for delayed payment of employees' Provident Fund contributions, aligning with the SC's decision in Checkmate Services Pvt. Ltd. Vs CIT-I, which ruled that such delayed payments are not allowable deductions. Case-Laws Income Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433175