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 Assessin

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