TDS u/s 195 - in the absence of the PE in India, the business ...
Case Laws Income Tax
October 22, 2013
TDS u/s 195 - in the absence of the PE in India, the business profit of the non-resident is not taxable in India. - even if it is considered that the payments made to non-resident will fall under Article 22 of the Treaty viz. “Other Income“, then also not taxable in India - AT
View Source