https://www.taxtmi.com/caselaws?id=261514 The Tribunal set aside the disallowance made by the Assessing Officer for non-deduction of tax at source under section 195 of the Income-tax Act, 1961. The Tribunal remanded the case to the CIT(A) to determine the individual duration of stay of the engineers and assess if their income was chargeable under Article 15 of the Double Taxation Avoidance Agreement between India and Finland. The appeal was allowed for statistical purposes, granting the assessee a further opportunity for a hearing in the remanded proceedings. en-us Wed, 08 Jul 2015 00:00:00 +0530 Sat, 07 Nov 2015 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261514 The Tribunal set aside the disallowance made by the Assessing Officer for non-deduction of tax at source under section 195 of the Income-tax Act, 1961. The Tribunal remanded the case to the CIT(A) to determine the individual duration of stay of the engineers and assess if their income was chargeable under Article 15 of the Double Taxation Avoidance Agreement between India and Finland. The appeal was allowed for statistical purposes, granting the assessee a further opportunity for a hearing in the remanded proceedings. Case-Laws Income Tax Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261514