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Taxes withheld by determining the income of non-resident under special regime (section 44BB) without approaching the tax officer will not lead to violation of withholding tax provisions
Case Law Details
- Case Name
- Frontier Offshore Exploration (India) Ltd. Vs DCIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004- 05
- Courts
- All ITAT, ITAT Chennai
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Chennai Bench of Income-tax Appellate Tribunal (the “Tribunal”), in the case of Frontier Offshore Exploration (India) Ltd. Vs DCIT ITA No. 200/Mds/2009, held that where payment to a non-resident is covered under the special regime of section 44BB, withholding of appropriate tax by the payer through the application of the special regime and without approaching the Assessing Officer (“AO”) will not lead to any violation of withholding tax provisions. Accordingly, expenses cannot be disallowed for short withholding of taxes.
Facts
The assessee, a provider of oil field se...
