https://www.taxtmi.com/caselaws?id=437350 The appeal by the US-based company with a project office in India was allowed for statistical purposes. The matter was remanded back to the Assessing Officer to conduct a detailed enquiry into the taxability of payments made to non-residents without TDS under section 40(a)(i) of the Act. The Assessing Officer was directed to verify and grant TDS credit in accordance with the law. The levy of interest under section 234C of the Act was considered consequential. en-us Thu, 27 Apr 2023 00:00:00 +0530 Thu, 04 May 2023 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437350 The appeal by the US-based company with a project office in India was allowed for statistical purposes. The matter was remanded back to the Assessing Officer to conduct a detailed enquiry into the taxability of payments made to non-residents without TDS under section 40(a)(i) of the Act. The Assessing Officer was directed to verify and grant TDS credit in accordance with the law. The levy of interest under section 234C of the Act was considered consequential. Case-Laws Income Tax Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437350