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    <title>2006 (3) TMI 65 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision in a tax case involving non-deduction of tax at source on salaries paid to expatriate employees by respondent-assessee companies. The Court found the confusion among foreign companies regarding tax deduction obligations justified, emphasizing consistent treatment and rectification of the shortfall by the assessees upon notification. The appeals were dismissed as no substantial question of law was found, highlighting the importance of justifications for non-deduction and supporting the Tribunal&#039;s decision.</description>
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    <pubDate>Wed, 22 Mar 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=3370</link>
      <description>The High Court upheld the Tribunal&#039;s decision in a tax case involving non-deduction of tax at source on salaries paid to expatriate employees by respondent-assessee companies. The Court found the confusion among foreign companies regarding tax deduction obligations justified, emphasizing consistent treatment and rectification of the shortfall by the assessees upon notification. The appeals were dismissed as no substantial question of law was found, highlighting the importance of justifications for non-deduction and supporting the Tribunal&#039;s decision.</description>
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      <pubDate>Wed, 22 Mar 2006 00:00:00 +0530</pubDate>
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