https://www.taxtmi.com/caselaws?id=263070 The court ruled in favor of the respondent, stating that the US company's income was not liable for tax in India, hence no tax deduction at source was required. The court dismissed the appeals, emphasizing that once the foundation for the proceedings against the respondent disappeared, the proceedings could not continue. en-us Mon, 15 Jun 2015 00:00:00 +0530 Wed, 26 Aug 2015 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263070 The court ruled in favor of the respondent, stating that the US company's income was not liable for tax in India, hence no tax deduction at source was required. The court dismissed the appeals, emphasizing that once the foundation for the proceedings against the respondent disappeared, the proceedings could not continue. Case-Laws Income Tax Mon, 15 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263070