https://www.taxtmi.com/caselaws?id=765137 The disallowance for failure to deduct tax at source on remittance to a US service provider depended on whether the payment was chargeable in India as fees for technical services or fees for included services under the Indo-US DTAA. The nature of the services and the relevance of any permanent establishment in India could not be conclusively determined because the agreement before the Assessing Officer was illegible and supporting documents, including the no permanent establishment certificate, were not available on the record. The issue was therefore not finally adjudicated and was restored to the Assessing Officer for fresh consideration. en-us Wed, 15 Jan 2025 00:00:00 +0530 Sat, 25 Jan 2025 08:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765137 The disallowance for failure to deduct tax at source on remittance to a US service provider depended on whether the payment was chargeable in India as fees for technical services or fees for included services under the Indo-US DTAA. The nature of the services and the relevance of any permanent establishment in India could not be conclusively determined because the agreement before the Assessing Officer was illegible and supporting documents, including the no permanent establishment certificate, were not available on the record. The issue was therefore not finally adjudicated and was restored to the Assessing Officer for fresh consideration. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765137