https://www.taxtmi.com/highlights?id=87205 ITAT determined that remittances for data management charges do not constitute taxable technical services under section 9(1)(vii)(b). The non-resident entity lacks permanent establishment in India. Referencing precedent, the tribunal held that technical services are only taxable when the recipient cannot independently apply the technical knowledge without the service provider's aid. The tribunal directed the Assessing Officer to grant appropriate TDS credit and recalculate refund figures in accordance with legal provisions, allowing the grounds for statistical purposes. en-us Mon, 07 Apr 2025 19:03:52 +0530 Mon, 07 Apr 2025 19:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87205 ITAT determined that remittances for data management charges do not constitute taxable technical services under section 9(1)(vii)(b). The non-resident entity lacks permanent establishment in India. Referencing precedent, the tribunal held that technical services are only taxable when the recipient cannot independently apply the technical knowledge without the service provider's aid. The tribunal directed the Assessing Officer to grant appropriate TDS credit and recalculate refund figures in accordance with legal provisions, allowing the grounds for statistical purposes. Highlights Income Tax Mon, 07 Apr 2025 19:03:52 +0530 https://www.taxtmi.com/highlights?id=87205