Law prevalent at time of making payments would decide TDS liability; no disallowance due to retro-amendment
May 2, 2015[2015] 56 taxmann.com 357 (Panaji - Trib.)
IT/ILT
: Where assessee made payments to foreign parties for monitoring and
supervision of discharged cargo, in view of fact that retrospective
amendment brought to section 9(1)(vii) by Finance Act, 2010 was not in
existence at time when payments were made, amount in question was not
taxable in India as fee for technical services
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