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The High Court addressed the issue of Tax Deducted at Source u/s 195 and addition u/s 40(a)(ia) for payments made to non-residents. The court examined the scope of Explanation to Section 9(1)(vii) and the retrospective amendment by the Finance Act, 2010. It was held that the retrospective nature of the amendment did not require the Assessee to deduct tax at source. Reference was made to a previous decision accepted by the Department. The court also considered the impossibility of applying certain tax provisions retrospectively. Regarding expenditure on temple repairs and school construction, the court upheld the Tribunal's decision that such expenses were revenue in nature, not requiring deduction of tax at source. The court found no error in the Tribunal's decision and ruled in favor of the assessee.
The High Court addressed the issue of Tax Deducted at Source u/s 195 and addition u/s 40(a)(ia) for payments made to non-residents. The court examined the scope of Explanation to Section 9(1)(vii) and the retrospective amendment by the Finance Act, 2010. It was held that the retrospective nature of the amendment did not require the Assessee to deduct tax at source. Reference was made to a previous decision accepted by the Department. The court also considered the impossibility of applying certain tax provisions retrospectively. Regarding expenditure on temple repairs and school construction, the court upheld the Tribunal's decision that such expenses were revenue in nature, not requiring deduction of tax at source. The court found no error in the Tribunal's decision and ruled in favor of the assessee.
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