https://www.taxtmi.com/caselaws?id=214543 The High Court upheld the Tribunal's decision that the assessee was not obligated to deduct tax at source under Section 195 due to the certificate issued under Section 197. Consequently, the assessee was not considered in default, rendering the proceedings under Section 201 invalid. The Court did not delve into the nature of payments or the DTAA applicability, leaving room for future examination if required. en-us Fri, 16 Mar 2012 00:00:00 +0530 Fri, 06 Jul 2012 05:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214543 The High Court upheld the Tribunal's decision that the assessee was not obligated to deduct tax at source under Section 195 due to the certificate issued under Section 197. Consequently, the assessee was not considered in default, rendering the proceedings under Section 201 invalid. The Court did not delve into the nature of payments or the DTAA applicability, leaving room for future examination if required. Case-Laws Income Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214543