ITAT Lays down guidelines for Tax on Royalty payments to Non-residents

DDIT Vs. Reliance Communication Ltd. (RM) (ITAT Mumbai)

Challenging the orders of the CIT(A)-XXXI,Mumbai,of various dates, the Assessing Officers (AO.s) have filed above mentioned appeals. Issue involved in all the appeals is identical- relief granted by the First Appellate Authority(FAA) to the asses sees for the alleged violation of the provisions of section 40(a)(i)of the Act. The AO.s were of the opinion that there was failure on part of the assessees of not deducting tax at source for the payments made by them to the non-resident-ent

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