THE COMMISSIONER OF INCOME- TAX vs. M/S IGATE GLOBAL SOLUTIONS LTD.,

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

TDS has to be deducted at the rate prescribed u/s.115A of the Act after recording a finding that payment made by the assessee to a non-resident company is not towards fee for technical services and recorded a perverse finding ? 2. Whether the Tribunal was correct in applying provisions of section 115A