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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

TDS u/s 195 - since the impugned income in the hands of the ...


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

September 26, 2018

Case Laws     Income Tax     AT

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.

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