https://www.taxtmi.com/caselaws?id=65886 The Tribunal dismissed the appeals, ruling that the assessee failed to deduct tax at source under Section 195, the income accrued in India, the payments made in kind constituted income received by the non-resident in India, and the assessee was liable under Section 201 for failure to deduct tax at source and pay interest under Section 201(1A) of the I.T. Act. en-us Tue, 14 Feb 1995 00:00:00 +0530 Tue, 22 Feb 2011 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65886 The Tribunal dismissed the appeals, ruling that the assessee failed to deduct tax at source under Section 195, the income accrued in India, the payments made in kind constituted income received by the non-resident in India, and the assessee was liable under Section 201 for failure to deduct tax at source and pay interest under Section 201(1A) of the I.T. Act. Case-Laws Income Tax Tue, 14 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65886