https://www.taxtmi.com/caselaws?id=27641 The High Court held that Section 195 of the Income Tax Act, 1961 applies to any sums paid to non-residents, including those not solely representing income. The obligation to deduct tax at source is limited to the portion chargeable as income. The Court emphasized correct grossing-up of net payments, adding only the tax payable by the non-resident. The Income Tax Officer's orders were modified in some cases and upheld in others, with the Tribunal directed to conform to the High Court's judgment. en-us Mon, 02 Jul 1984 00:00:00 +0530 Mon, 15 Feb 2010 11:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27641 The High Court held that Section 195 of the Income Tax Act, 1961 applies to any sums paid to non-residents, including those not solely representing income. The obligation to deduct tax at source is limited to the portion chargeable as income. The Court emphasized correct grossing-up of net payments, adding only the tax payable by the non-resident. The Income Tax Officer's orders were modified in some cases and upheld in others, with the Tribunal directed to conform to the High Court's judgment. Case-Laws Income Tax Mon, 02 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27641