https://www.taxtmi.com/caselaws?id=184648 The Tribunal upheld the deletion of disallowance under Section 40(a)(i) by the CIT(A), ruling that payments to non-resident patent attorneys were not taxable in India, hence no TDS under Section 195 was necessary. The services had no territorial nexus with India, as they were rendered outside the country. The revenue's appeals were dismissed. en-us Fri, 27 Nov 2015 00:00:00 +0530 Fri, 15 Jul 2016 11:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184648 The Tribunal upheld the deletion of disallowance under Section 40(a)(i) by the CIT(A), ruling that payments to non-resident patent attorneys were not taxable in India, hence no TDS under Section 195 was necessary. The services had no territorial nexus with India, as they were rendered outside the country. The revenue's appeals were dismissed. Case-Laws Income Tax Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184648