https://www.taxtmi.com/caselaws?id=435124 The Appellate Tribunal allowed the appeals by the assessee, finding the orders passed by the CIT(A) under sections 201(1) and 201(1 A) of the Income-tax Act to be bad in law and on facts. The Tribunal held that the CIT(A) erred in dismissing the appeal without considering a previous ITAT order, which was specific to regular assessment proceedings and not related to TDS proceedings. It was concluded that the payments made by the assessee to CGTM, France for technical assistance did not require deduction of tax at source under Sec. 195, and therefore, the assessee was not liable for penalty under Sec. 201(1) for failure to deduct TDS. en-us Mon, 20 Feb 2023 00:00:00 +0530 Mon, 13 Mar 2023 08:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435124 The Appellate Tribunal allowed the appeals by the assessee, finding the orders passed by the CIT(A) under sections 201(1) and 201(1 A) of the Income-tax Act to be bad in law and on facts. The Tribunal held that the CIT(A) erred in dismissing the appeal without considering a previous ITAT order, which was specific to regular assessment proceedings and not related to TDS proceedings. It was concluded that the payments made by the assessee to CGTM, France for technical assistance did not require deduction of tax at source under Sec. 195, and therefore, the assessee was not liable for penalty under Sec. 201(1) for failure to deduct TDS. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435124