[aaykarbhavan] No reassessment by AO to disallow sum paid to NR after holding that payment wasn't liable to TDS at assessment stage

No reassessment by AO to disallow sum paid to NR after holding that payment wasn't liable to TDS at assessment stage

November 12, 2014[2014] 50 taxmann.com 109 (Kolkata - Trib.)

IT : Where Assessing Officer having considered material on record, concluded that assessee was not required to deduct tax at source while making payment to non-resident, he could not subsequently reopen assessment merely on basis of change of opinion that payment in question was to be made after deducting tax at source

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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