Held that legal and consultancy services for registration of product in foreign country is not fees for technical services. Not taxable in India. Not liable to deduct tax at source. (AY. 2010-11)
Cadila Pharmaceuticals Ltd. v. ACIT (2024) 115 ITR 51 ((SN)/)/ 162 taxmann.com 229 (Ahd)(Trib)
S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Fes for technical services-Legal and consultancy services for registration of product in foreign country-Not fees for technical services-Not taxable in India-Not liable to deduct tax at source-DTAA-India-USA.[S.9(1)(vii),195 Art.12]