No section 195 TDS on IT support services as same is not technical services

Hitachi Metglas (India) Pvt. Ltd. Vs DCIT (ITAT Delhi)

Conclusion: IT support services availed by assessee-Indian company from foreign companies were standard connectivity and networking services could not be termed as technical services within the meaning of Section 9(1)(vii) and therefore, assessee was not liable to deduct TDS on such expenditures.

Held: Assessee-company was engaged in the business of designing and manufacturing of cores and other amorphous metal or nanocrystaline s

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