https://www.taxtmi.com/caselaws?id=245569 The Tribunal ruled in favor of the appellant on all issues. It held that the Assessing Officer lacked jurisdiction to pass the order under section 201/201(1A) of the Income Tax Act. The appellant was found not liable for tax deduction under section 195 of the Act. Additionally, the Tribunal determined that there was no tax liability for non-deduction of tax at source on remittances made to a UK company, as the payments were not chargeable under the Act or the Indo-UK Double Taxation Avoidance Agreement. The Tribunal concluded that the payments made were not taxable in India, based on a thorough analysis of legal provisions and precedents. en-us Tue, 01 Oct 2013 00:00:00 +0530 Wed, 02 Apr 2014 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245569 The Tribunal ruled in favor of the appellant on all issues. It held that the Assessing Officer lacked jurisdiction to pass the order under section 201/201(1A) of the Income Tax Act. The appellant was found not liable for tax deduction under section 195 of the Act. Additionally, the Tribunal determined that there was no tax liability for non-deduction of tax at source on remittances made to a UK company, as the payments were not chargeable under the Act or the Indo-UK Double Taxation Avoidance Agreement. The Tribunal concluded that the payments made were not taxable in India, based on a thorough analysis of legal provisions and precedents. Case-Laws Income Tax Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245569