https://www.taxtmi.com/caselaws?id=759380 The ITAT Hyderabad remanded both TDS and technology fees issues to the AO for fresh examination. Regarding TDS u/s 195 on payments to secondment employees, the tribunal found the DRP's conclusion that payments constituted Fee for Technical Services required deeper investigation of contractual clauses showing employer-employee relationship indicators. The AO must examine additional evidence and alternative pleas. For technology fees disallowance, while courts prohibit disallowing genuine expenses merely for lack of benefits, the assessee's email correspondence was insufficient to prove parent company rendered technical services. The tribunal directed fresh consideration of all evidence filed. Appeal allowed for statistical purposes. en-us Wed, 25 Sep 2024 00:00:00 +0530 Sat, 28 Sep 2024 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759380 The ITAT Hyderabad remanded both TDS and technology fees issues to the AO for fresh examination. Regarding TDS u/s 195 on payments to secondment employees, the tribunal found the DRP's conclusion that payments constituted Fee for Technical Services required deeper investigation of contractual clauses showing employer-employee relationship indicators. The AO must examine additional evidence and alternative pleas. For technology fees disallowance, while courts prohibit disallowing genuine expenses merely for lack of benefits, the assessee's email correspondence was insufficient to prove parent company rendered technical services. The tribunal directed fresh consideration of all evidence filed. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759380