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2018 (5) TMI 1800 - ITAT MUMBAITDS u/s 195 - non deduction of TDS on payment for training fees, survey fees and royalty - scope of amendment of act - Held that:- As decided in assessee's own case for the A.Y. 2008-09 none of the payments in question are covered by the provisions of section 9, that the non-residents had no PE in India, that the assessee was not liable to deduct tax at source for these payments. We are of the opinion that his order does not suffer from any legal infirmity. Filing of its return the assessee is not required to deducted tax as per the existing provisions and later on because of the retrospective amendment or judgment of a court liability to deduct Tax at Source arises, the assessee cannot be held responsible for not deducting of tax at the time of filing of return. Considering the above discussion, we confirm the order of the FAA and decide the effective ground of appeal against revenue.
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