https://www.taxtmi.com/caselaws?id=22976 The Court ruled in favor of the petitioner, setting aside previous orders and directing a refund with applicable legal observations. The Court emphasized that tax deduction aims to collect lawfully leviable tax, not additional amounts, and found the Revenue's distinction between foreign company assessment and tax deduction at source baseless. The Court highlighted that section 10(6A) exempts tax paid by an Indian concern to the Central Government from the foreign company's total income computation, supporting the petitioner's claim for a refund under section 10(6A). en-us Fri, 04 Jan 1991 00:00:00 +0530 Tue, 15 Dec 2009 16:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22976 The Court ruled in favor of the petitioner, setting aside previous orders and directing a refund with applicable legal observations. The Court emphasized that tax deduction aims to collect lawfully leviable tax, not additional amounts, and found the Revenue's distinction between foreign company assessment and tax deduction at source baseless. The Court highlighted that section 10(6A) exempts tax paid by an Indian concern to the Central Government from the foreign company's total income computation, supporting the petitioner's claim for a refund under section 10(6A). Case-Laws Income Tax Fri, 04 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22976