9911796707
TMI Blog2024 (10) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... and 2006-07 - as decided by HC [ 2020 (9) TMI 873 - KARNATAKA HIGH COURT] legal position as it existed for the relevant Assessment Years prior to insertion of proviso to Section 209(1) of the Act, it is clear that if payer who was required to make payments to non resident had defaulted in deducting the tax at source from such payments, the non resident is not absolved from payment of taxes thereup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made the following. Learned counsel for the respondent assessee Mr. Raghavendra Rao submitted that the said petition could be disposed of owing to the low tax effect on the basis of notification dated 17th September, 2024 of Ministry of Finance, Department of Revenue,Central Board of Direct Taxes. His submission is placed on record. The special leave is disposed of owing to low tax effect. Questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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