https://www.taxtmi.com/caselaws?id=361621 The Tribunal dismissed the jurisdictional challenge regarding the Income-tax Officer (TDS) (International Taxation), Noida, as the assessee did not press the issue during the hearing. Concerning the applicability of Section 195 on payments to the Singapore branch of ICICI Bank Limited, the Tribunal set aside the matter for re-examination by the Assessing Officer. The AO was directed to determine if ICICI Bank Ltd., Singapore branch was the main lender and reconsider the application of Section 195 based on additional evidence provided by the assessee. The appeals were allowed for statistical purposes. en-us Fri, 08 Jun 2018 00:00:00 +0530 Mon, 11 Jun 2018 07:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361621 The Tribunal dismissed the jurisdictional challenge regarding the Income-tax Officer (TDS) (International Taxation), Noida, as the assessee did not press the issue during the hearing. Concerning the applicability of Section 195 on payments to the Singapore branch of ICICI Bank Limited, the Tribunal set aside the matter for re-examination by the Assessing Officer. The AO was directed to determine if ICICI Bank Ltd., Singapore branch was the main lender and reconsider the application of Section 195 based on additional evidence provided by the assessee. The appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361621