Technical service in section 9(1)(vii) denote services catering to special needs and not facility provided to all: Delhi HC

SFDC Ireland Limited Vs CIT (Delhi High Court) Delhi High Court held that use of facility does not amount to technical services, as technical services in section 9(1)(vii) of the Income Tax Act denote services catering to the special needs of the person using them and not a facility provided to all. Thus, order denying NIL/ lower TDS certificate quashed as services provided doesn’t amount to technical service. Facts- This writ petition impugns the certificate dated 16 October 2023 as also the order dated 18 October 2023 issued and passed by the second respondent in purported exercise of powe...