https://www.taxtmi.com/caselaws?id=59942 The appeal filed by the Revenue challenging the CIT(A)'s decision on tax deduction from payments to non-residents was deemed not maintainable due to the assessee's failure to fully comply with tax payment requirements. Consequently, the CIT(A)'s decision was canceled, and the AO's order was restored. Regarding the taxability of payments to foreign contractors for setting up a charge chrome plant, the CIT(A) found the payments non-taxable under certain exceptions but did not delve into the merits due to the appeal's technical grounds. The issue was left open for reconsideration upon meeting tax payment requirements and filing a fresh appeal. en-us Fri, 12 Jan 2001 00:00:00 +0530 Fri, 19 Feb 2016 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59942 The appeal filed by the Revenue challenging the CIT(A)'s decision on tax deduction from payments to non-residents was deemed not maintainable due to the assessee's failure to fully comply with tax payment requirements. Consequently, the CIT(A)'s decision was canceled, and the AO's order was restored. Regarding the taxability of payments to foreign contractors for setting up a charge chrome plant, the CIT(A) found the payments non-taxable under certain exceptions but did not delve into the merits due to the appeal's technical grounds. The issue was left open for reconsideration upon meeting tax payment requirements and filing a fresh appeal. Case-Laws Income Tax Fri, 12 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59942