https://www.taxtmi.com/caselaws?id=300295 Section 195 requires deduction of tax at source only where the remittance contains income chargeable to tax in the hands of the recipient. On the stated facts, transponder fee payments to the non-resident were treated as not chargeable to tax in India because the recipient's similar receipts had already been found outside the tax net. The payer was therefore not required to deduct tax at source on those payments. The note records that the issue was decided for the assessee, with the remaining grounds becoming academic. en-us Mon, 09 Jul 2018 00:00:00 +0530 Sat, 22 Jan 2022 08:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300295 Section 195 requires deduction of tax at source only where the remittance contains income chargeable to tax in the hands of the recipient. On the stated facts, transponder fee payments to the non-resident were treated as not chargeable to tax in India because the recipient's similar receipts had already been found outside the tax net. The payer was therefore not required to deduct tax at source on those payments. The note records that the issue was decided for the assessee, with the remaining grounds becoming academic. Case-Laws Income Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300295