The Appellate Tribunal addressed the issue of Tax Deducted at Source (TDS) u/s 195 concerning payments...

The Appellate Tribunal addressed the issue of Tax Deducted at Source (TDS) u/s 195 concerning payments for examination fees to a foreign university. The key point was whether the income deemed to accrue or arise in India necessitated TDS. The Tribunal found that the affiliation between the appellant and the foreign university did not establish a Permanent Establishment in India. The payment for conducting examinations did not constitute Fees for Technical Services under the tax treaty. The Tribunal emphasized the principle of consistency in decision-making, citing relevant case law. Ultimately, the disallowance of TDS was overturned, and the appeal by the assessee was allowed. .....

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