No TDS u/s 195 of Income Tax Act when No Income Chargeable to Tax Arose on Non-Resident: Delhi HC upholds Order of ITAT [Read Order]

By Yogitha S. Yogesh - On August 27, 2023 7:00 pm - 2 mins read
TDS - Income Tax Act - Income - Tax Arose - Non-Resident - Delhi HC upholds Order of ITAT - Delhi High Court - ITAT - taxscan

The Delhi High Court has held that no Tax Deductible at Source (TDS ) under section 195 of the Income Tax Act when no income chargeable to tax arose on non-resident and upheld the order of the Income Tax Appellate Tribunal (ITAT). The appellant/revenue challenged the order passed by the Income Tax Appellate Tribunal [Tribunal]. Mr…

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