https://www.taxtmi.com/caselaws?id=118674 The Tribunal allowed the appeals for statistical purposes, directing a fresh assessment by the Assessing Officer considering the Double Taxation Avoidance Agreement (DTAA) provisions. The issue of interest under section 201(1A) was deemed consequential, dependent on the outcome of the withholding tax liability assessment under section 201(1) read with section 195. en-us Fri, 28 Oct 2005 00:00:00 +0530 Wed, 04 Jul 2012 18:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118674 The Tribunal allowed the appeals for statistical purposes, directing a fresh assessment by the Assessing Officer considering the Double Taxation Avoidance Agreement (DTAA) provisions. The issue of interest under section 201(1A) was deemed consequential, dependent on the outcome of the withholding tax liability assessment under section 201(1) read with section 195. Case-Laws Income Tax Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118674