https://www.taxtmi.com/caselaws?id=427891 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal regarding tax liability on payments made to agents of Foreign Shipping Companies. The judgment emphasized the importance of relevant Circulars in interpreting tax laws and determining TDS applicability in specific situations, providing clarity on the matter for future reference. en-us Fri, 16 Sep 2022 00:00:00 +0530 Mon, 19 Sep 2022 09:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427891 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal regarding tax liability on payments made to agents of Foreign Shipping Companies. The judgment emphasized the importance of relevant Circulars in interpreting tax laws and determining TDS applicability in specific situations, providing clarity on the matter for future reference. Case-Laws Income Tax Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427891