The Tribunal held that the Belgium company is not \u2018making available\u2019 its technical knowledge,
\nexpertise skill or know how to the assessee in the course of issuing gradation certificate, the
\npayment cannot be characterize as fees for technical services. Taxability of a sum in the hands of
\nrecipient on account of subsequent retrospective amendment would not expose the payer of income to an impossible situation of requiring deduction of tax at source on the anterior date of payment of such income. Thus on this count also assessee cannot be held to be in default for not deducting the tax at source. Disallowance was rightly deleted by CIT(A). (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-DTAA-India & Belgium\u2013Issuing gradation certificate, the payment cannot be characterize as fees for technical services, not liable to deduct tax at source-DTAA-India- Belgium [S. 9(1)(vii], Art.
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