2021 (8) TMI 1232

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..... d hence TDS u/s.195 was required to be deducted on those payments or not? - HELD THAT:- Issue involved in this appeal has been put to rest in view of the decision rendered in ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED [ 2021 (3) TMI 138 - SUPREME COURT] and the issue involved in this appeal has been answered against the Revenue and in favour of the assessee. - IT(IT)A No. 2531/Ba .....

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..... DTAA and as per the provisions of section 9(1)(vi) of the I.T. Act. The assessee filed objections to the Dispute Resolution Panel (DRP). The DRP issued directions dated 26.09.2019. The DRP rejected all the objections raised by the assessee. Accordingly, the final assessment was passed on 21.10.2019. 4. Aggrieved by the final assessment, the assessee has preferred this appeal before the Tribunal .....

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