https://www.taxtmi.com/caselaws?id=778234 HC held for the assessee that where foreign entities lack a PE in India, the DTAA provisions govern and are more beneficial under s.90(2), rendering the business-connection test irrelevant. Consequently, TDS under s.195 and disallowance under s.40(a)(i) cannot be applied contrary to DTAA benefits; taxpayer entitled to rely on the DTAA in place of domestic provisions. Decision favors the assessee. en-us Wed, 03 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778234 HC held for the assessee that where foreign entities lack a PE in India, the DTAA provisions govern and are more beneficial under s.90(2), rendering the business-connection test irrelevant. Consequently, TDS under s.195 and disallowance under s.40(a)(i) cannot be applied contrary to DTAA benefits; taxpayer entitled to rely on the DTAA in place of domestic provisions. Decision favors the assessee. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778234