https://www.taxtmi.com/caselaws?id=177884 The Tribunal ruled in favor of the assessee, holding that they were not liable to deduct TDS on payments made to a non-resident advisor. The Tribunal confirmed that the orders passed by the AO for certain assessment years were time-barred and therefore invalid. Additionally, the Tribunal accepted the applicability of the Double Taxation Avoidance Agreement between India and the UK, setting aside the AO's classification of payments under a different category. The Tribunal emphasized that retrospective amendments to the IT Act could not impose an obligation on the assessee to deduct TDS for past periods, ultimately allowing the assessee's appeals and dismissing the departmental appeals. en-us Thu, 23 Dec 2010 00:00:00 +0530 Mon, 21 Aug 2023 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177884 The Tribunal ruled in favor of the assessee, holding that they were not liable to deduct TDS on payments made to a non-resident advisor. The Tribunal confirmed that the orders passed by the AO for certain assessment years were time-barred and therefore invalid. Additionally, the Tribunal accepted the applicability of the Double Taxation Avoidance Agreement between India and the UK, setting aside the AO's classification of payments under a different category. The Tribunal emphasized that retrospective amendments to the IT Act could not impose an obligation on the assessee to deduct TDS for past periods, ultimately allowing the assessee's appeals and dismissing the departmental appeals. Case-Laws Income Tax Thu, 23 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177884