Tribunal held that language translation was not a technical service. Even income from legal services rendered from abroad was not taxable in India without a permanent establishment in India. The copy editing, indexing and proof reading required only knowledge of the language and did not require necessary expertise in the subject matter of text. Thus, the services rendered by the non-residents were not technical services and the payment received by the non-residents from the assessee was not taxable in India. S.195(6) which requires the assessee to furnish information, did not require the assessee to deduct tax at the time of payment. Therefore, the question of disallowance under S. 40(a)(ia) did not arise for consideration. (AY. 2011-12).