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TMI Blog2004 (1) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... ot treated as "fee for technical services" and why the assessee should not be treated as an assessee-in-default for not deducting tax from the said payment under section 195 - Considering the documents placed on record and various other documents, the Tribunal has arrived at a conclusion that the remittances were by way of "salaries" and were not "fee for technical services" as claimed by the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents placed on record and various other documents, the Income-tax Appellate Tribunal has arrived at a conclusion that the remittances were by way of "salaries" and were not "fee for technical services" as claimed by the Revenue. It is specifically observed by the Tribunal that the presumption raised by the learned Commissioner of Income-tax (Appeals) cannot be sustained in view of the fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awn to various documents at pp. 127, 130, 138, 144, 145, 162, 163, 169 and 175. The Tribunal relying on material evidence, has held that the assessee has rightly considered the payment as salary and has rightly deducted tax at source under section 192 of the Income-tax Act. Learned counsel for the Revenue relied on the judgment delivered by the Kerala High Court in the case of Cochin Refineries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wheeler Energy Corporation, would be in the nature of technical services and would, therefore, consequently be covered fully by the above Explanation." In our opinion, it cannot be said that the Tribunal has committed an error. In any event, there is no substantial question of law which requires consideration as the Tribunal has arrived at a finding on the material placed on record. Hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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