https://www.taxtmi.com/highlights?id=41662 TDS u/s 195 - since the impugned income in the hands of the non-resident did not accrue or arise directly or indirectly, through or from any business connection in India or through the transfer of capital asset situated in India, the provisions of section 9(1) were not applicable on the facts of the case. en-us Wed, 26 Sep 2018 10:26:36 +0530 Wed, 26 Sep 2018 10:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41662 TDS u/s 195 - since the impugned income in the hands of the non-resident did not accrue or arise directly or indirectly, through or from any business connection in India or through the transfer of capital asset situated in India, the provisions of section 9(1) were not applicable on the facts of the case. Highlights Income Tax Wed, 26 Sep 2018 10:26:36 +0530 https://www.taxtmi.com/highlights?id=41662