https://www.taxtmi.com/caselaws?id=62037 Tax deduction at source under section 195(1) applies only where the payment to a non-resident is chargeable to tax in India. On the facts, voluntary membership fees, donations and advertisement charges paid to the non-profit International Press Institute were not treated as income accruing or arising in India under section 9(1)(i), and the institute had no permanent establishment in India. The India-Austria treaty was also applied, and its special provisions prevailed over the general charging rule. The payments were therefore outside the scope of tax deduction at source, and the assessee was relieved from withholding tax. en-us Tue, 06 Apr 2004 00:00:00 +0530 Thu, 28 Jun 2012 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62037 Tax deduction at source under section 195(1) applies only where the payment to a non-resident is chargeable to tax in India. On the facts, voluntary membership fees, donations and advertisement charges paid to the non-profit International Press Institute were not treated as income accruing or arising in India under section 9(1)(i), and the institute had no permanent establishment in India. The India-Austria treaty was also applied, and its special provisions prevailed over the general charging rule. The payments were therefore outside the scope of tax deduction at source, and the assessee was relieved from withholding tax. Case-Laws Income Tax Tue, 06 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62037