https://www.taxtmi.com/caselaws?id=170809 The High Court upheld the ITAT's decision that the assessee, acting as agent of the non-resident company, was not obligated to deduct tax at source. It dismissed the appeal, ruling in favor of the assessee and against the Department, stating that no reasonable cause existed for charging interest under Section 201(1A) of the I.T. Act. en-us Fri, 09 Mar 2007 00:00:00 +0530 Fri, 11 Aug 2017 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170809 The High Court upheld the ITAT's decision that the assessee, acting as agent of the non-resident company, was not obligated to deduct tax at source. It dismissed the appeal, ruling in favor of the assessee and against the Department, stating that no reasonable cause existed for charging interest under Section 201(1A) of the I.T. Act. Case-Laws Income Tax Fri, 09 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170809