https://www.taxtmi.com/caselaws?id=460836 Payments for accounting support, payroll processing and employee data administration performed outside India were treated as administrative or data-processing services, not managerial, technical or consultancy services within section 9(1)(vii). As the foreign service provider had no permanent establishment in India and the payment was not chargeable to tax in India, no tax deduction at source was required and the disallowance under section 40(a)(i) could not be sustained. The deletion of the disallowance was upheld. en-us Thu, 10 Nov 2016 00:00:00 +0530 Mon, 24 Feb 2025 18:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460836 Payments for accounting support, payroll processing and employee data administration performed outside India were treated as administrative or data-processing services, not managerial, technical or consultancy services within section 9(1)(vii). As the foreign service provider had no permanent establishment in India and the payment was not chargeable to tax in India, no tax deduction at source was required and the disallowance under section 40(a)(i) could not be sustained. The deletion of the disallowance was upheld. Case-Laws Income Tax Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460836