https://www.taxtmi.com/caselaws?id=386778 The High Court upheld the Tribunal's decision that payments to service providers outside India were not taxable in India under the Double Taxation Avoidance Agreement (DTAA). The retrospective amendment did not impose an obligation to deduct tax at source. The appeal was dismissed as the service providers had no income in India according to the DTAA provisions, and the Revenue did not challenge this finding. en-us Tue, 24 Sep 2019 00:00:00 +0530 Mon, 07 Oct 2019 22:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386778 The High Court upheld the Tribunal's decision that payments to service providers outside India were not taxable in India under the Double Taxation Avoidance Agreement (DTAA). The retrospective amendment did not impose an obligation to deduct tax at source. The appeal was dismissed as the service providers had no income in India according to the DTAA provisions, and the Revenue did not challenge this finding. Case-Laws Income Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386778