https://www.taxtmi.com/article/detailed?id=17518 Assessing Officers must follow Income Tax Appellate Tribunal determinations unless their operation has been suspended by a competent court. Where the Tribunal has determined that a non-resident has no permanent establishment in India and that particular fees are not taxable, the payer cannot be treated as in default for failure to withhold tax. The withholding obligation arises only where payments are chargeable to tax in India. en-us Mon, 05 Oct 2026 08:13:58 +0530 Mon, 05 Oct 2026 08:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17518 Assessing Officers must follow Income Tax Appellate Tribunal determinations unless their operation has been suspended by a competent court. Where the Tribunal has determined that a non-resident has no permanent establishment in India and that particular fees are not taxable, the payer cannot be treated as in default for failure to withhold tax. The withholding obligation arises only where payments are chargeable to tax in India. Articles Income Tax Mon, 05 Oct 2026 08:13:58 +0530 https://www.taxtmi.com/article/detailed?id=17518