No tax deductible on Income Paid to non Resident Company if same not taxable in its hands in India

IN THE ITAT MUMBAI BENCH ‘L’ Dresser Rand India (P.) Ltd. Versus Deputy Commissioner of Income-tax IT APPEAL NOS. 3257 & 3509 (MUM.) OF 2008 JULY 31, 2012 ORDER P.M. Jagtap, Accountant Member These two appeals, one filed by the assessee being ITA No.3509/M/2008 and the other filed by the revenue being ITA No.3257/M/2008, are cross appeals which are directed against the order of Ld. CIT(A)-6, Mumbai dated 28.01.2008. 2. First we shall take of the appeal of the assessee, ground no.1 of which relates to the addition of Rs. 21,10,564/- made by the AO and confirmed ...