No requirement to approach Tax Officer for nil withholding certificate u/s. 195(2) where non-resident is not liable to tax

Court: Chennai Bench of the Income-tax Appellate Tribunal Citation: VA Tech Wabag Ltd. Vs. ACIT [2010-TII-109-ITAT-MAD-INTL] Brief: VA Tech Wabag Ltd. Vs. ACIT [2010-TII-109-ITAT-MAD-INTL] Facts:-The assessee was engaged in the business of executing a turnkey project of water/waste water treatment and sewerage treatment plants. For the Assessment Year (“AY”) 2002-03, the Assessing Officer (“AO”) disallowed the fees for technical services amounting to Rs. 11,536,306 by invoking the provisions of section 40(a)(i) of the Act since the assessee had not deducted tax at sourc...