https://www.taxtmi.com/caselaws?id=24765 The court held that the petitioner, acting as the agent of a non-resident principal, was not obligated to deduct tax at source under section 195 of the Income-tax Act. The court clarified that the petitioner's filing of returns as the agent of the non-resident principal exempted them from the obligation to deduct tax. The court deemed the refusal to issue a "no objection certificate" by the Income-tax Officer as unsustainable, declaring the petitioner a non-defaulter for not deducting tax at source. The court allowed the writ petitions and directed pending appeals to be expedited, without costs. en-us Tue, 20 Oct 1987 00:00:00 +0530 Fri, 22 Jan 2010 12:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24765 The court held that the petitioner, acting as the agent of a non-resident principal, was not obligated to deduct tax at source under section 195 of the Income-tax Act. The court clarified that the petitioner's filing of returns as the agent of the non-resident principal exempted them from the obligation to deduct tax. The court deemed the refusal to issue a "no objection certificate" by the Income-tax Officer as unsustainable, declaring the petitioner a non-defaulter for not deducting tax at source. The court allowed the writ petitions and directed pending appeals to be expedited, without costs. Case-Laws Income Tax Tue, 20 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24765