https://www.taxtmi.com/caselaws?id=262260 The High Court upheld the Tribunal's decision to delete the additions made by the Assessing Officer concerning tax deduction at source for payments to non-resident agents and the shortage in production. The Court relied on Circular No. 786, stating that no tax is deductible for payments to non-residents for services outside India. As the facts were admitted and the circular applied, the appeal was dismissed in favor of the assessee. en-us Wed, 29 Jul 2015 00:00:00 +0530 Tue, 22 Dec 2015 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262260 The High Court upheld the Tribunal's decision to delete the additions made by the Assessing Officer concerning tax deduction at source for payments to non-resident agents and the shortage in production. The Court relied on Circular No. 786, stating that no tax is deductible for payments to non-residents for services outside India. As the facts were admitted and the circular applied, the appeal was dismissed in favor of the assessee. Case-Laws Income Tax Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262260