Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2016 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 814 - HC - Income TaxTDS u/s 194J - payment on account of royalty - Held that:- Allow the appeal for the limited purpose of remanding the matter to the learned Tribunal for the purpose of considering whether the services provided by the recipient of the aforesaid sum of ₹ 30,04,407/- and ₹ 22,91,045 are covered by Explanation 2 to clause (vi) of sub-section (1) of section 9 of the Income Tax Act as contended by Mr.Khaitan or the payment or any part thereof is on account of technical services as contended by Mr.Chaudhuri.
|