Dismissing the appeal of the Revenue the Court held that if the amount is not chargeable to tax in the assessment of recipient the assesseee cannot be held to be assessee is default hence not liable to pay tax and interest. Order of Tribunal is affirmed.(AY.2007-08, 2005-09)
CIT (IT) v. Red Hat India Pvt. Ltd. (2024)470 ITR 173 (Bom) (HC)
S. 201 : Deduction at source-Failure to deduct or pay-Non-resident-Fees for technical services-If the amount is not chargeable to tax in the assessment of recipient the assesseee cannot be held to be assessee is default-Not liable to pay tax and interest-DTAA-India-Singapore.[S. 9(1)(vi), 191, 195, 201(1), 201(IA), Art. 5, 7, 12(4)(b)]
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