https://www.taxtmi.com/caselaws?id=251869 The High Court of Andhra Pradesh upheld the proceedings under Section 201 of the Income Tax Act, 1961, dismissing the appellant's appeal. The court emphasized the obligation of tax deduction at the source, ruling that the appellant failed to prove the non-taxability of the payment made to a non-resident entity for machinery and installation services. The judgment highlighted the importance of complying with tax deduction obligations to prevent tax evasion, concluding that the appellant should have disclosed any distinct components of the contract for proper assessment under Sections 195 and 201. en-us Wed, 17 Sep 2014 00:00:00 +0530 Wed, 18 Feb 2015 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251869 The High Court of Andhra Pradesh upheld the proceedings under Section 201 of the Income Tax Act, 1961, dismissing the appellant's appeal. The court emphasized the obligation of tax deduction at the source, ruling that the appellant failed to prove the non-taxability of the payment made to a non-resident entity for machinery and installation services. The judgment highlighted the importance of complying with tax deduction obligations to prevent tax evasion, concluding that the appellant should have disclosed any distinct components of the contract for proper assessment under Sections 195 and 201. Case-Laws Income Tax Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251869