https://www.taxtmi.com/caselaws?id=11491 The court ruled in favor of the Revenue, affirming the tribunal's decisions. It held that the payment made by the assessee to the non-resident was in India, the receipt of 85% of the fish catch by the non-resident was also in India, rejecting the claim of no payment, and confirming the liability to deduct tax at source under section 195. The court found the assessee to be in default for failing to deduct tax under section 195, requiring payment of interest. en-us Fri, 07 Jun 2002 00:00:00 +0530 Tue, 11 Aug 2009 07:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11491 The court ruled in favor of the Revenue, affirming the tribunal's decisions. It held that the payment made by the assessee to the non-resident was in India, the receipt of 85% of the fish catch by the non-resident was also in India, rejecting the claim of no payment, and confirming the liability to deduct tax at source under section 195. The court found the assessee to be in default for failing to deduct tax under section 195, requiring payment of interest. Case-Laws Income Tax Fri, 07 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11491