https://www.taxtmi.com/caselaws?id=2240 The High Court upheld the Tribunal's decision that the assessee was not required to deduct tax at source on the salary received by the managing director from the foreign collaborator. The Court emphasized that the assessee's lack of awareness of the remuneration from the foreign collaborator absolved it from the tax deduction liability on those amounts. The Court also clarified that the assessee's obligation to deduct tax at source only extended to payments it directly made to the managing director, not those from third parties. The appeal was dismissed, with the Court finding no substantial legal question for consideration. en-us Wed, 18 Apr 2007 00:00:00 +0530 Fri, 01 Aug 2008 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2240 The High Court upheld the Tribunal's decision that the assessee was not required to deduct tax at source on the salary received by the managing director from the foreign collaborator. The Court emphasized that the assessee's lack of awareness of the remuneration from the foreign collaborator absolved it from the tax deduction liability on those amounts. The Court also clarified that the assessee's obligation to deduct tax at source only extended to payments it directly made to the managing director, not those from third parties. The appeal was dismissed, with the Court finding no substantial legal question for consideration. Case-Laws Income Tax Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2240