https://www.taxtmi.com/caselaws?id=771698 Payments to IBM Philippines for payroll services were stated to be outside TDS under section 195, and the assessee was therefore not liable to be treated as an assessee in default. The Supreme Court noted that the Special Leave Petition had earlier been disposed of on the ground of low tax effect, but the matter was required to be heard on merits. It recalled the earlier order, condoned a 70-day delay in filing the restoration application, restored the SLP to its original number, and directed the Revenue to cure the defects noted in the office report. en-us Fri, 23 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771698 Payments to IBM Philippines for payroll services were stated to be outside TDS under section 195, and the assessee was therefore not liable to be treated as an assessee in default. The Supreme Court noted that the Special Leave Petition had earlier been disposed of on the ground of low tax effect, but the matter was required to be heard on merits. It recalled the earlier order, condoned a 70-day delay in filing the restoration application, restored the SLP to its original number, and directed the Revenue to cure the defects noted in the office report. Case-Laws Income Tax Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771698