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2018 (10) TMI 737 - AT - Income TaxTDS liability u/s 195 - payments made to the non-residents / father of the non-resident - purchased an immovable property of land - levy of interest u/s 201(1)/201(1A) - Held that:- In the instant case, there was no direct payment made by the assessee to the non-residents. The entire payment was made to the resident Indian who is also the father of the non residents. The revenue did not establish that the payment has gone to the non residents. In the circumstances, we are of the considered opinion that there is no case for invoking the provisions of section 195 of the Act. - Decided in favor of assessee.
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