2016 (9) TMI 1508

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..... NTORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI ) 1. These appeals involve identical issues for three separate assessment years concerning the same assessee. We may notice facts from Tax Appeal No. 715 of 2016. The Revenue has challenged the judgement of Income Tax Appellate Tribunal dated 22.04.2016 concerning the assessment year 2009-10. The issue pertains to disallowance under Sec .....

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..... liability to deduct tax at source would not arise. When there is no dispute that the non-resident payee was not liable to pay any tax in India on the amounts received by the assessee, the act of the assessee of not deducting tax at source would not invite the disallowance envisaged under Section 40(a)(ia) of the Act. 2. Tax appeals are, therefore dismissed.
Case laws, Decisions, Judgements, .....

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