No withholding taxes from debtor collection charges paid by co-venture and in-turn reimbursed by ass

IT/ILT-I: Where assessee, a joint venture between UPS WWF, USA, and 'J' Ltd., made reimbursement of debtor collection charges to US based company, in view of fact that had assessee made direct payment to payee, it would not have fallen within ambit of 'fee for technical services', assessee was not required to deduct tax at source while making payment in question