https://www.taxtmi.com/caselaws?id=239106 The High Court affirmed the Tribunal's decision that the assessee was not required to deduct tax at source on a membership fee contribution to the International Press Institute. The Court held that since the Institute was a non-resident entity without a permanent establishment in India, and the assessee was not its agent, the provisions of Section 195(1) of the Income Tax Act did not apply. The Court dismissed the appeal, stating that the assessee had no obligation to withhold tax on the payment to the Institute. en-us Tue, 08 Oct 2013 00:00:00 +0530 Wed, 06 Nov 2013 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239106 The High Court affirmed the Tribunal's decision that the assessee was not required to deduct tax at source on a membership fee contribution to the International Press Institute. The Court held that since the Institute was a non-resident entity without a permanent establishment in India, and the assessee was not its agent, the provisions of Section 195(1) of the Income Tax Act did not apply. The Court dismissed the appeal, stating that the assessee had no obligation to withhold tax on the payment to the Institute. Case-Laws Income Tax Tue, 08 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239106