Deduction of tax at source under Section 195 read with Sections 201 of the Income-tax Act, 1961 relating to payment made to a non-resident

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....ign Tax and Tax Research Division-1 New Delhi Dated 26th February 2014 To All Chief Commissioners of Income-tax/Directors General of Income-tax Subject :- Deduction of tax at source under Section 195 read with Sections 201 of the Income-tax Act, 1961 relating to payment made to a non-resident-reg. Section 195 of the Income-tax Act (hereafter referred to as ' the Act&#39....

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....rt of India in the case of GE India Technology (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 156 (SC) and Transmission Corporation of AP Ltd. and another v. CIT [1999] 105 Taxman 742/239 ITR 587 (SC) and the decision of the Madras High Court in CIT v. Chennai Metropolitan Water tax Cases Appeals Nos.500-501 of 2005, [2011] 14 taxmann.com 73/202 Taxman 454/[2012] 348 ITR 530 (Mad.....