https://www.taxtmi.com/caselaws?id=277646 The Tribunal upheld the decision of the Commissioner of Income-Tax (Appeals) to delete additions for non-deduction of TDS on training fee expenses, survey fees, and royalty for Assessment Year 2012-13. Relying on precedents from earlier years, the Tribunal emphasized that the payments were not subject to TDS deduction as per relevant provisions. Considering the retrospective amendment in the Finance Act, 2010, the Tribunal dismissed the Revenue's appeal, affirming the lower authorities' decision in favor of the assessee based on established legal principles and precedents. en-us Mon, 14 May 2018 00:00:00 +0530 Sat, 15 Dec 2018 06:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277646 The Tribunal upheld the decision of the Commissioner of Income-Tax (Appeals) to delete additions for non-deduction of TDS on training fee expenses, survey fees, and royalty for Assessment Year 2012-13. Relying on precedents from earlier years, the Tribunal emphasized that the payments were not subject to TDS deduction as per relevant provisions. Considering the retrospective amendment in the Finance Act, 2010, the Tribunal dismissed the Revenue's appeal, affirming the lower authorities' decision in favor of the assessee based on established legal principles and precedents. Case-Laws Income Tax Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277646