https://www.taxtmi.com/caselaws?id=368771 The ITAT ruled in favor of the assessee, holding that since the payment was made to the resident individual and not directly to the non-residents, no tax deduction at source was required under section 195 of the Income Tax Act, 1961. The decision emphasized the lack of evidence showing the resident acted as an agent for the non-residents, aligning with precedents from the ITAT, Chandigarh. As a result, the ITAT set aside the order passed by the Ld.CIT(A) and quashed the demand, allowing the appeal of the assessee. en-us Wed, 10 Oct 2018 00:00:00 +0530 Fri, 12 Oct 2018 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368771 The ITAT ruled in favor of the assessee, holding that since the payment was made to the resident individual and not directly to the non-residents, no tax deduction at source was required under section 195 of the Income Tax Act, 1961. The decision emphasized the lack of evidence showing the resident acted as an agent for the non-residents, aligning with precedents from the ITAT, Chandigarh. As a result, the ITAT set aside the order passed by the Ld.CIT(A) and quashed the demand, allowing the appeal of the assessee. Case-Laws Income Tax Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368771