https://www.taxtmi.com/caselaws?id=765604 The ITAT Pune set aside the CIT(A)'s order regarding TDS deduction on license fees paid to an associated enterprise under the India-USA Tax Treaty. The assessee paid software license fees to its non-resident AE without deducting TDS under section 195. The CIT(A) overturned the disallowance made under section 40(a)(i). However, the ITAT found the CIT(A)'s order deficient as it failed to address whether the license fees were taxable in India under Article 12 of the treaty and section 9, and whether TDS provisions under section 195 applied. The ITAT also noted non-compliance with section 250(6) requirements for proper adjudication, resulting in setting aside the order. en-us Thu, 16 May 2024 00:00:00 +0530 Wed, 05 Feb 2025 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765604 The ITAT Pune set aside the CIT(A)'s order regarding TDS deduction on license fees paid to an associated enterprise under the India-USA Tax Treaty. The assessee paid software license fees to its non-resident AE without deducting TDS under section 195. The CIT(A) overturned the disallowance made under section 40(a)(i). However, the ITAT found the CIT(A)'s order deficient as it failed to address whether the license fees were taxable in India under Article 12 of the treaty and section 9, and whether TDS provisions under section 195 applied. The ITAT also noted non-compliance with section 250(6) requirements for proper adjudication, resulting in setting aside the order. Case-Laws Income Tax Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765604