Allowing the appeal of the assessee the Tribunal held that, Testing and certification fees was paid outside India which is not chargeable to tax in India hence not liable to deduct tax at source. Followed order of earlier year ITA No. 6073/Del./2010 dt. 30-9-2019. (AY. 2007-08). (AY. 2008-09)
Havells India Ltd. v. ACIT (2021) 188 ITD 439 / 209 TTJ 214 (Delhi)(Trib.)
S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Testing and certification fees paid outside India Not chargeable to tax in India-Not liable to deduct tax at source-DTAA-India-Netherland. [S. 9(1)(1), Art. 12]