https://www.taxtmi.com/caselaws?id=372795 Tax deduction at source on payments linked to foreign loan arrangements depended on whether the underlying remittances were taxable in India and therefore attracted section 201 liability. The Tribunal noted that the related quantum issue for a later year had already been restored for examination of the factual position and taxability of the remittances, and adopted the same course here. The matter was sent back to the Assessing Officer for de novo adjudication after giving the assessee an opportunity to be heard. en-us Thu, 27 Dec 2018 00:00:00 +0530 Sat, 29 Dec 2018 11:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372795 Tax deduction at source on payments linked to foreign loan arrangements depended on whether the underlying remittances were taxable in India and therefore attracted section 201 liability. The Tribunal noted that the related quantum issue for a later year had already been restored for examination of the factual position and taxability of the remittances, and adopted the same course here. The matter was sent back to the Assessing Officer for de novo adjudication after giving the assessee an opportunity to be heard. Case-Laws Income Tax Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372795