Wednesday, October 15, 2014

Text Books, Teaching Aid are not Technical Know How/ Technical Services - No TDS

The ITAT, Chennai has held that where assessee, conducting hotel management course in association with international acclaimed institutions, paid certain amount to those institutions towards study curriculum which included teachers textbooks, teaching aids, associated marketing tools and materials etc, since there was no transfer of any technical know how or technical services, amount in question did not fall in category of technical fee requiring deduction of tax at source at time of making payment.

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