https://www.taxtmi.com/caselaws?id=177678 The judgment addressed cross-appeals against orders of the Commissioner (Appeals) for assessment years 2001-02, 2002-03, and 2003-04. The appellant, a Mauritius company, was found not liable to deduct tax on payments to non-residents like Advanced Satellite and LMB Holdings (Mauritius and Isle of Man). The Revenue's appeal on tax deduction for payments to PanAmSat was also dismissed. The levy of interest u/s. 201(1A) was deemed consequential. The appeals were partly allowed or dismissed based on specific issues, with detailed reasoning provided for each decision. en-us Mon, 28 May 2012 00:00:00 +0530 Tue, 07 Aug 2018 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177678 The judgment addressed cross-appeals against orders of the Commissioner (Appeals) for assessment years 2001-02, 2002-03, and 2003-04. The appellant, a Mauritius company, was found not liable to deduct tax on payments to non-residents like Advanced Satellite and LMB Holdings (Mauritius and Isle of Man). The Revenue's appeal on tax deduction for payments to PanAmSat was also dismissed. The levy of interest u/s. 201(1A) was deemed consequential. The appeals were partly allowed or dismissed based on specific issues, with detailed reasoning provided for each decision. Case-Laws Income Tax Mon, 28 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177678