Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
Payments for hiring International Private Leased Circuits were not liable to tax deduction at source under section 195 because the remittance was not taxable in India absent a permanent establishment. The Court followed its earlier Division Bench ruling in the assessee's own case and the Supreme Court's decision in Engineering Analysis Centre of Excellence Pvt. Ltd., holding that Explanations 4, 5 and 6 inserted by the Finance Act, 2012 could not be applied retrospectively to treat such payments as royalty. The withholding issue was decided in favour of the assessee.
Payments for hiring International Private Leased Circuits were not liable to tax deduction at source under section 195 because the remittance was not taxable in India absent a permanent establishment. The Court followed its earlier Division Bench ruling in the assessee's own case and the Supreme Court's decision in Engineering Analysis Centre of Excellence Pvt. Ltd., holding that Explanations 4, 5 and 6 inserted by the Finance Act, 2012 could not be applied retrospectively to treat such payments as royalty. The withholding issue was decided in favour of the assessee.
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