https://www.taxtmi.com/caselaws?id=439199 The High Court dismissed the Revenue's appeals challenging the ITAT's decision on tax deduction for payments made to a company for sub-contract work. The Court held that the assessee was not liable to deduct tax under Section 9(1)(vii) of the Income Tax Act, as the relevant amendment was effective from A.Y. 2011-12, not the assessment years in question (2009-10 and 2010-11). The Court emphasized that the assessee cannot be expected to comply with a provision that did not exist during the assessment years, ruling in favor of the assessee. en-us Mon, 22 May 2023 00:00:00 +0530 Sat, 17 Jun 2023 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439199 The High Court dismissed the Revenue's appeals challenging the ITAT's decision on tax deduction for payments made to a company for sub-contract work. The Court held that the assessee was not liable to deduct tax under Section 9(1)(vii) of the Income Tax Act, as the relevant amendment was effective from A.Y. 2011-12, not the assessment years in question (2009-10 and 2010-11). The Court emphasized that the assessee cannot be expected to comply with a provision that did not exist during the assessment years, ruling in favor of the assessee. Case-Laws Income Tax Mon, 22 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439199