Amendment to sec 9 will not have retrospective effect on tax withholding liability

 Brief of the case: ITAT Kolkata held in the case of DCIT Vs Shri Subhotosh Majumder that the amended law of the deduction of tax at source of services which were to be utilized in India would be taxable in India would not have retrospective effect on the tax liability of withholding taxes. The tax deductor was not expected to know how the law would change in future. A retrospective amendment in law would change the tax liability in respect of an income, with retrospective effect, but it could not change the tax withholding liability, with retrospective effect. ITAT relied on the decision gi...