2020 (3) TMI 346

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....d Senior Counsel along with Ms. S. Patil, Advocate for the respondent. Oral Judgment: (Per M.S. Sonak, J.) : Heard Ms. Susan Linahres, the learned Standing Counsel for the Income Tax Department - appellant and Mr. R. G. Ramani, the learned Senior Counsel appears along with Ms. S. Patil, the learned Counsel for the respondent. 2. By our Order dated 15.10.2013, this appeal was admitted on t....

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....sion, the Hon'ble Apex Court has held that the duty to deduct tax at source arises only when remittance to non-residents contain wholly or partly taxable income, i.e. income chargeable under Section 195 of the Income Tax Act, 1961. 4. The view taken in GE India Technology (P) Limited (supra) was once again reiterated in another decision of the Hon'ble Apex Court in the case of C.I.T. Vs....

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....e ITR. 6. For all the aforesaid reasons, the first substantial question of law is required to be answered against the appellant - Revenue and in favour of the respondent - assessee. 7. Insofar as the second substantial question of law is concerned, we find that both the Commissioners (Appeals) as well as the ITAT have recorded concurrent findings of fact that the commission have been incurre....