2019 (7) TMI 613

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....PARDIWALA) 1. This tax appeal under Section 260A of the Income Tax Act, 1961 [for short the Act, 1961] is at the instance of the revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench 'D'. Ahmedabad in ITA No.355/AHD/2018, dated 30/11/2018 for the A.Y 201415. 2. The revenue has proposed the following questions of law:- "Whether the App....

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....on of this Court, which has been applied by the tribunal is that a person paying interest or any other sum to a nonresident is not liable to deduct tax if such sum is not chargeable to tax under the Act. Ultimately, the tribunal held as under:- "The principles laid down in the above cited judgments are squarely applicable to the instant facts of the case. Thus, it can be safely concluded that t....