Non TDS on sale of product

ITAT held that the correct nature of transactions is sale  of product and not any fees for technical services requiring deduction of tax at source. INCOME TAX APPELLATE TRIBUNAL,MUMBAI I.T.A. No. 3463/Mum/2008 DDIT (IT) Vs. M/s. Avaya Global Connect Ltd. Date of pronouncement: 02-04-2012  O R D E R PER R.S. SYAL, AM: This appeal by the Revenue is directed against the order passed by the CIT(A) on 29-02-2008 u/s. 195(2) of the Act. 2. At the very outset, the ld. counsel for the assessee contended that the AO passed order u/s.195(2) treating the assessee as in default by cons...