https://www.taxtmi.com/caselaws?id=204737 The Tribunal upheld the CIT(A)'s decision, ruling that SCML did not have tax liability in India, and thus, the assessee was not obligated to withhold tax on payments to SCML. The Tribunal emphasized that the services provided were not sufficient to establish a business connection, resulting in the dismissal of the appeal. This decision aligned with the source rule taxation principles and the relevant provisions of the Income-tax Act, 1961. en-us Fri, 22 Jul 2011 00:00:00 +0530 Wed, 22 May 2013 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204737 The Tribunal upheld the CIT(A)'s decision, ruling that SCML did not have tax liability in India, and thus, the assessee was not obligated to withhold tax on payments to SCML. The Tribunal emphasized that the services provided were not sufficient to establish a business connection, resulting in the dismissal of the appeal. This decision aligned with the source rule taxation principles and the relevant provisions of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 22 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204737