https://www.taxtmi.com/caselaws?id=463252 ITAT MUMBAI - AT held that s.195 applies only if the payment to a non-resident is chargeable to tax in India; if not chargeable, TDS is not required. The tribunal found commission on export sales paid to a foreign entity with no PE in India and services rendered outside India were not taxable under s.9(1)(vii) and therefore not subject to s.195. Reliance was placed on precedents of SC and HC affirming that absence of chargeability defeats TDS liability. Revenue's appeal was dismissed and the assessing officer's disallowance under s.40(a)(i) was not sustained. en-us Wed, 08 Nov 2017 00:00:00 +0530 Tue, 19 Aug 2025 21:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463252 ITAT MUMBAI - AT held that s.195 applies only if the payment to a non-resident is chargeable to tax in India; if not chargeable, TDS is not required. The tribunal found commission on export sales paid to a foreign entity with no PE in India and services rendered outside India were not taxable under s.9(1)(vii) and therefore not subject to s.195. Reliance was placed on precedents of SC and HC affirming that absence of chargeability defeats TDS liability. Revenue's appeal was dismissed and the assessing officer's disallowance under s.40(a)(i) was not sustained. Case-Laws Income Tax Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463252