https://www.taxtmi.com/caselaws?id=792974 IT recharge fees qualified for the concessional tax rate under section 115A and were not fees for technical services under the India-UK DTAA because routine IT support and cost recharges did not make available technical knowledge, skill, know-how or process to the recipient. Additions arising from Form 26AS mismatches were remitted for factual reconciliation where receipts may have been reported under an incorrect PAN. TDS credit required verification against the updated Form 26AS and receipts offered to tax. Interest under section 234B was not leviable on a non-resident where income was subject to TDS in the relevant pre-amendment year; the section 234C issue required verification of any advance-tax shortfall. en-us Fri, 29 May 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792974 IT recharge fees qualified for the concessional tax rate under section 115A and were not fees for technical services under the India-UK DTAA because routine IT support and cost recharges did not make available technical knowledge, skill, know-how or process to the recipient. Additions arising from Form 26AS mismatches were remitted for factual reconciliation where receipts may have been reported under an incorrect PAN. TDS credit required verification against the updated Form 26AS and receipts offered to tax. Interest under section 234B was not leviable on a non-resident where income was subject to TDS in the relevant pre-amendment year; the section 234C issue required verification of any advance-tax shortfall. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792974