https://www.taxtmi.com/highlights?id=68897 TDS u/s 195 - As the assessee rendered "International services" outside India which required the payment in question. If this is the position, which has not even been disputed by the revenue, then there can be no question of roping such income within the ken of section 9(1)(i) - Since the income cannot be described as deemed to accrue or arise in India and there is no doubt about such income having not been received or deemed to be received or accruing or arising in India, the taxability of such income fails. - AT en-us Fri, 24 Mar 2023 11:57:49 +0530 Fri, 24 Mar 2023 11:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68897 TDS u/s 195 - As the assessee rendered "International services" outside India which required the payment in question. If this is the position, which has not even been disputed by the revenue, then there can be no question of roping such income within the ken of section 9(1)(i) - Since the income cannot be described as deemed to accrue or arise in India and there is no doubt about such income having not been received or deemed to be received or accruing or arising in India, the taxability of such income fails. - AT Highlights Income Tax Fri, 24 Mar 2023 11:57:49 +0530 https://www.taxtmi.com/highlights?id=68897