https://www.taxtmi.com/caselaws?id=186300 The Tribunal allowed the Miscellaneous Application, permitting a review of the order to address the taxability of payments to non-residents under sections 40(a)(ia) and 195 of the Income Tax Act, 1961. The Tribunal acknowledged the failure to consider the assessee's alternative plea and scheduled a hearing to deliberate on this issue, as requested by the assessee. The Departmental Representative concurred with the need for further examination. The order was recalled for the limited purpose of ruling on the validity of the plea, with the decision announced on 28th February, 2014. en-us Fri, 28 Feb 2014 00:00:00 +0530 Wed, 14 Sep 2016 10:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186300 The Tribunal allowed the Miscellaneous Application, permitting a review of the order to address the taxability of payments to non-residents under sections 40(a)(ia) and 195 of the Income Tax Act, 1961. The Tribunal acknowledged the failure to consider the assessee's alternative plea and scheduled a hearing to deliberate on this issue, as requested by the assessee. The Departmental Representative concurred with the need for further examination. The order was recalled for the limited purpose of ruling on the validity of the plea, with the decision announced on 28th February, 2014. Case-Laws Income Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186300