https://www.taxtmi.com/caselaws?id=306777 Disputed issues concerning taxability of payments to non-residents, the exceptions under section 9(1)(vi)(b) and section 9(1)(vii)(b), liability to deduct tax under section 195, the effect of section 206AA on grossing up under section 195A, and refund interest required fresh adjudication because no specific finding had been recorded on those points. The appellate authority was directed to reconsider the matter after giving the assessee an opportunity of hearing, and the appeals were allowed for statistical purposes. en-us Fri, 06 Dec 2019 00:00:00 +0530 Fri, 24 Feb 2023 09:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306777 Disputed issues concerning taxability of payments to non-residents, the exceptions under section 9(1)(vi)(b) and section 9(1)(vii)(b), liability to deduct tax under section 195, the effect of section 206AA on grossing up under section 195A, and refund interest required fresh adjudication because no specific finding had been recorded on those points. The appellate authority was directed to reconsider the matter after giving the assessee an opportunity of hearing, and the appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306777