https://www.taxtmi.com/caselaws?id=265191 The ITAT held that withholding tax under Section 195 was not required on payments made by the assessee to non-residents for new furniture designs, sales commission, and advertising. The ITAT ruled that since the services were provided outside India and no income accrued in India, the provisions of Section 195 did not apply. The decision favored the assessee, dismissing the Revenue's appeal and upholding the CIT(A)'s ruling. en-us Thu, 28 Aug 2014 00:00:00 +0530 Tue, 28 Aug 2018 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265191 The ITAT held that withholding tax under Section 195 was not required on payments made by the assessee to non-residents for new furniture designs, sales commission, and advertising. The ITAT ruled that since the services were provided outside India and no income accrued in India, the provisions of Section 195 did not apply. The decision favored the assessee, dismissing the Revenue's appeal and upholding the CIT(A)'s ruling. Case-Laws Income Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265191