Dismissing the appeal of the revenue the court held that , that theTribunal had accepted the asseee’s factual assertion that the payments were for technical services provided by a non -resident , for providing services provided by a non-resident , for providing services to be utilised for serving the assessee’s foreign clients. Clearly the source of income namely the assesee’s customers based  were foreign  based companies. As the income from arising to non-resident is not in India. Amendment with retrospective effect from 1-4-1962 is not applicable. Accordingly the not liable to deduct tax at source.(AY. 2009-10)