https://www.taxtmi.com/highlights?id=37130 TDS u/s 195 - merely because an entry is made in the books of accounts does not mean that the nonresident received any payment in India. Since no part of the income could be deemed to have accrued to the non-resident in India, there was no obligation to deduct TDS from the payment made to such non-resident - HC en-us Sat, 09 Dec 2017 13:01:55 +0530 Sat, 09 Dec 2017 13:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37130 TDS u/s 195 - merely because an entry is made in the books of accounts does not mean that the nonresident received any payment in India. Since no part of the income could be deemed to have accrued to the non-resident in India, there was no obligation to deduct TDS from the payment made to such non-resident - HC Highlights Income Tax Sat, 09 Dec 2017 13:01:55 +0530 https://www.taxtmi.com/highlights?id=37130