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Case Law Details

Case Name : ITO Vs. Prasad Production Ltd. (ITAT Chennai)
Related Assessment Year :
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The Special Bench of the Tribunal, departing from the Karnataka High Court’s decision in the case of Samsung Electronics, rules that withholding tax obligation on payer applies on payments to nonresidents only if there is income chargeable to tax in India. Further obtaining CA’s certificate is an alternative procedure for lower or nil withholding cases.

The Special Bench of the Income Tax Appellate Tribunal, Chennai (SB), in the case of ITO Vs. Prasad Production Ltd. (ITA No. 663/

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