https://www.taxtmi.com/caselaws?id=471718 Tax deduction at source under section 195 applied to a payment made to a non-resident because the payment, as confirmed in earlier appellate proceedings, was for non-technical value and did not fall within the specified category of payments not chargeable to tax. No contrary material displaced the findings supporting the payer's default. Consequently, tax was required to be deducted on the non-resident payment, and the finding of default against the assessee remained sustained. en-us Wed, 09 Apr 2025 00:00:00 +0530 Tue, 15 Sep 2026 19:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471718 Tax deduction at source under section 195 applied to a payment made to a non-resident because the payment, as confirmed in earlier appellate proceedings, was for non-technical value and did not fall within the specified category of payments not chargeable to tax. No contrary material displaced the findings supporting the payer's default. Consequently, tax was required to be deducted on the non-resident payment, and the finding of default against the assessee remained sustained. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471718