https://www.taxtmi.com/caselaws?id=777343 SC remanded the appeals to the file of the CIT(A) with directions: (i) if the appellant shows a final determination that a foreign corporation is not taxable on payments made by the appellant, no withholding tax arises; (ii) payments made prior to the Finance Act, 2012 are not subject to retrospective withholding based on the subsequent amendment; and (iii) for payments after that Act, CIT(A) must assess each year's agreements to decide if payments constitute "royalty" under domestic law or the Treaty, applying section 90(2) if not. Notice issued, dasti service permitted, and the High Court order stayed. en-us Mon, 25 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777343 SC remanded the appeals to the file of the CIT(A) with directions: (i) if the appellant shows a final determination that a foreign corporation is not taxable on payments made by the appellant, no withholding tax arises; (ii) payments made prior to the Finance Act, 2012 are not subject to retrospective withholding based on the subsequent amendment; and (iii) for payments after that Act, CIT(A) must assess each year's agreements to decide if payments constitute "royalty" under domestic law or the Treaty, applying section 90(2) if not. Notice issued, dasti service permitted, and the High Court order stayed. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777343