https://www.taxtmi.com/caselaws?id=215773 The Tribunal upheld the validity of reopening the assessment and the timeliness of the notice under section 148. However, it disagreed with the classification of charter hire payments as royalty and the treatment of the assessee as a representative assessee under section 163. The obligation to deduct tax at source under section 195 was affirmed. The Tribunal directed the Assessing Officer to reconsider the proceedings under one provision after the High Court's decision, partly allowing the appeals for statistical purposes. en-us Fri, 29 Jun 2012 00:00:00 +0530 Fri, 17 Aug 2012 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215773 The Tribunal upheld the validity of reopening the assessment and the timeliness of the notice under section 148. However, it disagreed with the classification of charter hire payments as royalty and the treatment of the assessee as a representative assessee under section 163. The obligation to deduct tax at source under section 195 was affirmed. The Tribunal directed the Assessing Officer to reconsider the proceedings under one provision after the High Court's decision, partly allowing the appeals for statistical purposes. Case-Laws Income Tax Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215773