https://www.taxtmi.com/caselaws?id=306342 The Tribunal concluded that payments towards various aviation services to companies in Germany and the USA were not subject to tax deduction at source under Section 195 of the Income Tax Act. The services provided, such as IFR paper charts, pilot training, maintenance alerts, route navigation, and parts provision, were deemed not to fall under the category of taxable technical services. As a result, the Tribunal allowed the appeals, instructing the assessing officer to remove the tax deductions for the payments made to the respective companies. en-us Tue, 20 Oct 2020 00:00:00 +0530 Mon, 23 Jan 2023 18:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306342 The Tribunal concluded that payments towards various aviation services to companies in Germany and the USA were not subject to tax deduction at source under Section 195 of the Income Tax Act. The services provided, such as IFR paper charts, pilot training, maintenance alerts, route navigation, and parts provision, were deemed not to fall under the category of taxable technical services. As a result, the Tribunal allowed the appeals, instructing the assessing officer to remove the tax deductions for the payments made to the respective companies. Case-Laws Income Tax Tue, 20 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306342