PARADEEP PHOSPHATES LTD.,BHUBANESWAR vs. JCIT, RANGE-1, BHUBANESWAR, BHUBANESWAR
In the result, appeal of the assessee is allowed for statistical purposes and appeal of Revenue is dismissed
ITA 560/CTK/2013[2009-10]Status: DisposedITAT Cuttack27 Apr 2018AY 2009-10
For Appellant: Shri B.K.Mahapatra/A.K.Sabat, ARFor Respondent: Shri Saad Kidwai, CITDR
ii) the obligation of the respondent assessee to deduct tax u/s.195 is limited only to the appropriate proportion of income chargeable under the Act, are correct".
By the above findings of Hon'ble Supreme Court, it is clear that provisions of section Sec.195 are applicable where assessee enters into a contract with non-resident. In this very case, no contract
