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2020 (3) TMI 346 - HC - Income TaxTDS u/s 195 - payment of commission to foreign agents where TDS was not deducted u/s. 40(a)(ia) - HELD THAT:- The matter is entirely covered by the decision of the Hon'ble Apex Court in the case of GE India Technology Centre (P) Vs. CIT, [2010 (9) TMI 7 - SUPREME COURT] In this decision, the Hon'ble Apex Court has held that the duty to deduct tax at source arises only when remittance to non-residents contain wholly or partly taxable income, i.e. income chargeable under Section 195 of the Income Tax Act, 1961. The view taken in GE India Technology (P) Limited (supra) was once again reiterated in another decision of the Hon'ble Apex Court in the case of C.I.T. Vs. Toshoku Ltd. [1980 (8) TMI 2 - SUPREME COURT] . Also see assesee's own case [2017 (9) TMI 248 - BOMBAY HIGH COURT]
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