2019 (8) TMI 465

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....DER (PER : HONOURABLE MR.JUSTICE J.B.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, 'D' Branch, Ahmedabad, dated 19th September 2018 in the I.T.A. No.153/Ahd/2015 for the assessment year 2010-11. 2 The Revenue ha....

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....R CIT vs. MGM Exports rendered in Tax Appeal No.309 of 2018 dated 11th April 2018. 4 The ratio of the decision 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 abo....