Held that the Tribunal is justified in deleting that the professional and consultancy charges paid to a non-resident the assessee was not liable to deduct tax at source. Explanation 4 was not on the statute when the payment was made. (AY. 2008 -09)
PCIT v. EIH Ltd ( 2022) 329 CTR 95/ 218 DTR 389 (Cal)( HC)
S. 40(a)(i) : Amounts not deductible – Deduction at source -Non-resident –Professional and consultancy charges – Explanation 4 was not on the statute -Deletion of addition is justified [ S. 9(1)(vi)), 195 ]