https://www.taxtmi.com/caselaws?id=205057 Tax deduction at source on sums payable under a foreign arbitral award turns first on whether the amount is chargeable under the Act; the chargeability question must be examined before any withholding obligation is fixed. The commentary also notes that an assessee may be insulated from default where bona fide efforts to deduct and remit tax are defeated by binding foreign court directions, applying the principle that the law does not compel the impossible. It further states that withholding proceedings and representative assessment proceedings operate in different fields and may proceed together, and that grossing up can apply where the payment is treated as an "other arrangement" rather than a judgment debt. en-us Wed, 03 Nov 2010 00:00:00 +0530 Sat, 25 Aug 2012 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205057 Tax deduction at source on sums payable under a foreign arbitral award turns first on whether the amount is chargeable under the Act; the chargeability question must be examined before any withholding obligation is fixed. The commentary also notes that an assessee may be insulated from default where bona fide efforts to deduct and remit tax are defeated by binding foreign court directions, applying the principle that the law does not compel the impossible. It further states that withholding proceedings and representative assessment proceedings operate in different fields and may proceed together, and that grossing up can apply where the payment is treated as an "other arrangement" rather than a judgment debt. Case-Laws Income Tax Wed, 03 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205057