Section 195 TDS Not Applicable: Non-Resident Income Not Linked to Indian Business or Capital Asset Transfer.

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....TDS u/s 195 - since the impugned income in the hands of the non-resident did not accrue or arise directly or indirectly, through or from any business connection in India or through the transfer of capital asset situated in India, the provisions of section 9(1) were not applicable on the facts of the case.....