https://www.taxtmi.com/caselaws?id=3700 An advance ruling application on withholding tax was held maintainable because the resident applicant's obligation to deduct tax at source was treated as a distinct question from the non-resident recipient's pending appeal on its own tax liability, so the proviso to section 245R(2) did not bar the request. On the hardware repair payments, the ruling applied the principle that section 195(1) requires deduction only where the sum payable is chargeable to tax in India; as the receipts were business profits of a non-resident without a permanent establishment in India, no tax was deductible. For the software maintenance payments, withholding was stated to apply at 10% plus surcharge. en-us Thu, 28 Feb 2008 00:00:00 +0530 Sun, 27 Jul 2008 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3700 An advance ruling application on withholding tax was held maintainable because the resident applicant's obligation to deduct tax at source was treated as a distinct question from the non-resident recipient's pending appeal on its own tax liability, so the proviso to section 245R(2) did not bar the request. On the hardware repair payments, the ruling applied the principle that section 195(1) requires deduction only where the sum payable is chargeable to tax in India; as the receipts were business profits of a non-resident without a permanent establishment in India, no tax was deductible. For the software maintenance payments, withholding was stated to apply at 10% plus surcharge. Case-Laws Income Tax Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3700