https://www.taxtmi.com/caselaws?id=381915 The Tribunal ruled in favor of the assessee, holding that payments made to non-residents for order procurement services were not subject to TDS under Section 195. The Tribunal found the services were related to sales procurement, not technical services or royalties, and income derived was from business activities outside India. Therefore, the disallowance under section 40(a)(i) for non-deduction of TDS on payments to non-residents from the USA and Belgium was deemed unwarranted. en-us Wed, 19 Jun 2019 00:00:00 +0530 Thu, 20 Jun 2019 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381915 The Tribunal ruled in favor of the assessee, holding that payments made to non-residents for order procurement services were not subject to TDS under Section 195. The Tribunal found the services were related to sales procurement, not technical services or royalties, and income derived was from business activities outside India. Therefore, the disallowance under section 40(a)(i) for non-deduction of TDS on payments to non-residents from the USA and Belgium was deemed unwarranted. Case-Laws Income Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381915