https://www.taxtmi.com/caselaws?id=35477 HC dismissed the appeal, upholding the Tribunal's finding that payments to a non-resident supplier for internet bandwidth constituted a simple purchase of capacity, not provision of technical services. On examining the agreement and commercial arrangement, the Tribunal correctly found no privity between the supplier and the assessee's customers and no technical services rendered; consequently section 9(1)(vii) did not apply and there was no requirement to treat the payments as liable to tax deduction at source as technical fees. en-us Fri, 07 Mar 2008 00:00:00 +0530 Wed, 10 Sep 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35477 HC dismissed the appeal, upholding the Tribunal's finding that payments to a non-resident supplier for internet bandwidth constituted a simple purchase of capacity, not provision of technical services. On examining the agreement and commercial arrangement, the Tribunal correctly found no privity between the supplier and the assessee's customers and no technical services rendered; consequently section 9(1)(vii) did not apply and there was no requirement to treat the payments as liable to tax deduction at source as technical fees. Case-Laws Income Tax Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35477