2011 (6) TMI 734

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....he Respondent: Shri N.devanathan ORDER PER Dr.O.K.NARAYANAN, VICE-PRESIDENT: The appeal is filed by the Revenue and the cross objection is filed by the assessee. The relevant assessment year is 2004-05. The appeal and the cross objection are directed against the order of the Commissioner of Income Tax (Appeals)-III at Chennai dated 25-1-2008 and arise out of the assessment completed under se....

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....reme Court in the case of GE India Technology Centre P. Ltd. vs. Commissioner of Income-tax and Another, 327 ITR 456 has held that such payments do not contain wholly or partly any income taxable in India. Therefore the liability of TDS is not cast on the assessee while making such payments. The Income-tax Appellate Tribunal, Chennai Bench 'B' (Special Bench) in the case of Income-tax Officer, Int....