https://www.taxtmi.com/caselaws?id=311210 The ITAT Delhi upheld CIT(A)'s decision that management service charges paid to non-resident associated enterprises were not fees for technical services and therefore not subject to TDS under section 195. The AO failed to identify specific technical services or expertise clauses in agreements, and similar decisions favored the assessee in previous years. The tribunal also sustained CIT(A)'s allowance of management charges as revenue expenditure under section 37 and deletion of PF/ESI disallowances, finding payments were made within statutory deadlines following Delhi HC precedent. en-us Thu, 29 Sep 2022 00:00:00 +0530 Thu, 14 Dec 2023 08:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311210 The ITAT Delhi upheld CIT(A)'s decision that management service charges paid to non-resident associated enterprises were not fees for technical services and therefore not subject to TDS under section 195. The AO failed to identify specific technical services or expertise clauses in agreements, and similar decisions favored the assessee in previous years. The tribunal also sustained CIT(A)'s allowance of management charges as revenue expenditure under section 37 and deletion of PF/ESI disallowances, finding payments were made within statutory deadlines following Delhi HC precedent. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311210