ITAT Allows TDS Exemption for Technical Services Income Received from Abroad for Project Work u/s 9(1)(vii)(b) [Read Order]

The bench quashed the appellate order and held that the amount for technical services is covered by the exception provided in Section 9(1)(vii)(b)
By Saagarika Gopinath - On July 30, 2024 11:27 am - 3 mins read
ITAT - ITAT Delhi - TDS Exemption - TDS Exemption for Technical Services - TDS - income from abroad tds - taxscan

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ), set aside an assessment order as by the exception provided under Section 9(1)(vii)(b) of the Income Tax Act, 1961 where the income earned by non-residents cannot be considered to accrue or arise in India, and the fees for technical services cannot be taxed….

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