https://www.taxtmi.com/caselaws?id=255270 The Tribunal allowed the appeals, setting aside the demands under Section 201 r.w.s. 195. It held that the payments to foreign suppliers were not taxable in India under the provisions of the respective DTAAs and that the appellant was not liable to deduct tax at source. The Tribunal also directed that if the AO could later demonstrate that the foreign vendors had a PE in India, fresh demands could be raised. en-us Wed, 24 Dec 2014 00:00:00 +0530 Tue, 13 Jan 2015 08:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255270 The Tribunal allowed the appeals, setting aside the demands under Section 201 r.w.s. 195. It held that the payments to foreign suppliers were not taxable in India under the provisions of the respective DTAAs and that the appellant was not liable to deduct tax at source. The Tribunal also directed that if the AO could later demonstrate that the foreign vendors had a PE in India, fresh demands could be raised. Case-Laws Income Tax Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255270