Matter remanded to decide taxability of interest paid to Sri Lankan Co. in light of HC's ruling in

IT/ILT : Where assessee paid interest to its parent company located in Srilanka without deducting tax at source, in absence of copy on record of India-Srilanka DTAA showing that interest was not taxable in India or was taxable at concessinal rate, matter was to be remanded back for disposal in accordance with order passed in case of ABN Amro Bank NV v. CIT [2012] 343 ITR 81/[2011] 198 Taxman 376 (Cal.)