Provision of Spa Consultancy falls under ‘Independent Personal Services’ hence not taxable in India

Sujan Luxury Hospitality Pvt. Ltd Vs ACIT (ITAT Delhi) ITAT Delhi held that fees for providing Spa Consultancy falls under the category of ‘Independent Personal Service’ and hence was not taxable in India and therefore assessee was not required to deduct TDS. Thus, disallowance u/s. 40(a)(ia) deleted. Facts- The appeal is against disallowances i.e. 9,65,000/- paid to Rosamond Freeman-Attwood, a resident of Srilanka for the alleged non-deduction of tax at source on the said payment. AO further considered the above payment as “Fee for Technical Services” and held that the same was liable...