https://www.taxtmi.com/caselaws?id=77122 HC held that payments by residents to non-resident software suppliers can fall within the fiction of section 9 and that resident payers are obliged under section 195(1) to deduct and remit tax; failure renders the resident payer liable under section 201. The Tribunal erred in determining the non-resident's actual tax liability while adjudicating the resident payer's default. The HC set aside the Tribunal's orders, restored the assessing officers' and first appellate orders confirming demands under section 201 for failure to deduct, and allowed the appeals on that point. Remand directions under section 248 were left intact and related Revenue appeals dismissed. en-us Thu, 24 Sep 2009 00:00:00 +0530 Wed, 03 Sep 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77122 HC held that payments by residents to non-resident software suppliers can fall within the fiction of section 9 and that resident payers are obliged under section 195(1) to deduct and remit tax; failure renders the resident payer liable under section 201. The Tribunal erred in determining the non-resident's actual tax liability while adjudicating the resident payer's default. The HC set aside the Tribunal's orders, restored the assessing officers' and first appellate orders confirming demands under section 201 for failure to deduct, and allowed the appeals on that point. Remand directions under section 248 were left intact and related Revenue appeals dismissed. Case-Laws Income Tax Thu, 24 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77122