https://www.taxtmi.com/caselaws?id=388440 The Tribunal dismissed the revenue's appeals, affirming that payments to CAE Aviation, Dubai, are not taxable in India and do not require tax deduction at source. The Tribunal allowed the assessee's appeals, holding that the retrospective amendment to Section 9 cannot mandate tax deduction for payments made before the amendment. Therefore, the assessee was not obligated to deduct tax at source on payments to Lufthansa and Alteon for training services rendered outside India. The Tribunal emphasized adherence to the law in force at the time of payment, rejecting the imposition of tax obligations through retrospective amendments. en-us Tue, 23 Jul 2019 00:00:00 +0530 Fri, 15 Nov 2019 13:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388440 The Tribunal dismissed the revenue's appeals, affirming that payments to CAE Aviation, Dubai, are not taxable in India and do not require tax deduction at source. The Tribunal allowed the assessee's appeals, holding that the retrospective amendment to Section 9 cannot mandate tax deduction for payments made before the amendment. Therefore, the assessee was not obligated to deduct tax at source on payments to Lufthansa and Alteon for training services rendered outside India. The Tribunal emphasized adherence to the law in force at the time of payment, rejecting the imposition of tax obligations through retrospective amendments. Case-Laws Income Tax Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388440