Held that the amount paid towards refurbishment/reconstruction is not in nature of fee for technical services covered under section 9(1)(vii) as refurbishment activity is in nature of reconstruction/repair and accordingly no TDS is deductible on this expenditure under section 195 of the Act. (AY. 2016-17)
PPN Power Generating Co. (P.) Ltd. v. ACIT (2022) 194 ITD 623 (Chennai)(Trib.)
S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Repair and maintenance services-Reimbursement of expenses-No TDS is deductible-DTAA-India-Japan. [S. 9(1)(vii), 19, Art. 12]