https://www.taxtmi.com/caselaws?id=360618 Gujarat HC held that s.195's TDS obligation applies only where the payment is chargeable to tax; if the payee's receipt is not taxable under the Act, the payer need not deduct tax at source. Although a retrospective Explanation broadened s.195's scope, the court followed the Supreme Court precedent that payments not taxable to the payee do not attract s.195. Because Revenue did not seriously contest the taxability of the foreign commission, the decision was rendered against Revenue. en-us Mon, 09 Apr 2018 00:00:00 +0530 Wed, 10 Sep 2025 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360618 Gujarat HC held that s.195's TDS obligation applies only where the payment is chargeable to tax; if the payee's receipt is not taxable under the Act, the payer need not deduct tax at source. Although a retrospective Explanation broadened s.195's scope, the court followed the Supreme Court precedent that payments not taxable to the payee do not attract s.195. Because Revenue did not seriously contest the taxability of the foreign commission, the decision was rendered against Revenue. Case-Laws Income Tax Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360618