Data Processing Fees Paid to Non Resident is in the nature of fees for technical services

The Delhi Bench of the Income-tax Appellate Tribunal, in the case of Dr. Hutarew & Partner (I) Pvt. Ltd., held that the data processing charges paid to a German company were in the nature of fees for technical services under section 9(1)(vii) of the Income-tax Act, 1961 (the Act) and was subject to deduction of tax at source under section 195 of the Act.

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