https://www.taxtmi.com/caselaws?id=446968 The HC set aside the impugned notice and letter related to the deduction of Tax at Source against management fees remittance. The Tribunal had previously upheld the CIT(A)'s decision favoring the petitioner, stating that the fees could not be categorized as "fee for technical services." The respondent did not appeal the Tribunal's decision due to low tax effect, and the appeal period was time-barred. Consequently, the writ petition was disposed of, instructing parties to act based on the digitally signed order. en-us Fri, 24 Nov 2023 00:00:00 +0530 Thu, 14 Dec 2023 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446968 The HC set aside the impugned notice and letter related to the deduction of Tax at Source against management fees remittance. The Tribunal had previously upheld the CIT(A)'s decision favoring the petitioner, stating that the fees could not be categorized as "fee for technical services." The respondent did not appeal the Tribunal's decision due to low tax effect, and the appeal period was time-barred. Consequently, the writ petition was disposed of, instructing parties to act based on the digitally signed order. Case-Laws Income Tax Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446968