https://www.taxtmi.com/caselaws?id=798762 Tax deduction at source on payments to a non-resident under Section 195 arises only where the remittance is chargeable to tax in India. Payments to a US parent were not taxable where binding findings established that the Indian payer was an independent entity and did not create a fixed place, service, or agency permanent establishment under the India-US DTAA. Earlier determinations could not be disregarded solely because they were intended to be challenged. An application under Section 195(2) is necessary only when the payer accepts that part of a remittance is taxable but seeks determination of the taxable portion. No Section 201 default arose. en-us Mon, 07 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798762 Tax deduction at source on payments to a non-resident under Section 195 arises only where the remittance is chargeable to tax in India. Payments to a US parent were not taxable where binding findings established that the Indian payer was an independent entity and did not create a fixed place, service, or agency permanent establishment under the India-US DTAA. Earlier determinations could not be disregarded solely because they were intended to be challenged. An application under Section 195(2) is necessary only when the payer accepts that part of a remittance is taxable but seeks determination of the taxable portion. No Section 201 default arose. Case-Laws Income Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798762