Buhler AG's Transaction with BIPL Bangalore Taxable in India u/s 195 Due to Business Connection.

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....TDS u/s 195 - Since “Business connection” of Buhler AG, Switzerland in India and “M/s BIPL, Bangalore” is established beyond doubt, the income portion in the transaction between the Buhler AG, Switzerland and the assessee is subject to tax and the same has been rightly carried out by Ld. A.O.....