https://www.taxtmi.com/caselaws?id=346782 The Tribunal dismissed the Assessing Officer's appeals for the Assessment Years 2011-12 to 2014-15. It upheld the First Appellate Authority's decision, ruling that the assessee was not in default for failing to deduct tax on reinsurance premium payments to RG International Reinsurance Company Ltd. (RIRCL) due to the absence of RIRCL's Permanent Establishment in India. The Tribunal also ordered the deletion of interest charged under section 201(1A) of the Income Tax Act. The order was pronounced on 5th July 2017. en-us Wed, 05 Jul 2017 00:00:00 +0530 Wed, 23 Aug 2017 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346782 The Tribunal dismissed the Assessing Officer's appeals for the Assessment Years 2011-12 to 2014-15. It upheld the First Appellate Authority's decision, ruling that the assessee was not in default for failing to deduct tax on reinsurance premium payments to RG International Reinsurance Company Ltd. (RIRCL) due to the absence of RIRCL's Permanent Establishment in India. The Tribunal also ordered the deletion of interest charged under section 201(1A) of the Income Tax Act. The order was pronounced on 5th July 2017. Case-Laws Income Tax Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346782