https://www.taxtmi.com/caselaws?id=206191 Section 248 maintainability depended on whether the pre-amendment or post-amendment version of the provision applied to the remittances, and the Tribunal noted that the CIT(A) had not examined that foundational question or the underlying facts. If the pre-amendment law governed, the appeals could not be rejected on the basis adopted by the CIT(A), while under the amended provision the issue whether tax under the agreement or arrangement was borne by the payer also required examination. As these matters had not been properly adjudicated, the issue was remitted to the CIT(A) for fresh decision in accordance with law after hearing the parties. en-us Fri, 29 Jul 2011 00:00:00 +0530 Mon, 17 Oct 2011 22:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206191 Section 248 maintainability depended on whether the pre-amendment or post-amendment version of the provision applied to the remittances, and the Tribunal noted that the CIT(A) had not examined that foundational question or the underlying facts. If the pre-amendment law governed, the appeals could not be rejected on the basis adopted by the CIT(A), while under the amended provision the issue whether tax under the agreement or arrangement was borne by the payer also required examination. As these matters had not been properly adjudicated, the issue was remitted to the CIT(A) for fresh decision in accordance with law after hearing the parties. Case-Laws Income Tax Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206191