S. 9(1)(vii):
Income deemed to accrue or arise in India –Fees for technical services-Payment
towards voice charges – Services neither managerial, technical or consultancy
nature – Hence, no fees for technical services. (S. 40(a)(ia), 195)
Where assessee engaged in business of IT enabled services, made payments
to Novatel, a U.S. company, towards voice charges, income of Novatel was in
form of service charges payment and Novatel had not rendered services of
managerial, technical or consultancy nature hence the assessee had no
obligation to to deduct tax at source from payment made, to Novatel, therefore
disallowance cannot be made. (AY 2008-09
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