Case Law Details
Case Name : ITO (Int'l Taxation) Vs Intel Tech India Pvt. Ltd. (ITAT Bangalore 'A' Bench)
Related Assessment Year :
Courts :
All ITAT ITAT Bangalore
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RELEVANT PARAGRAPH
12. We have heard both the parties. The first contention of the learned AR is that section 195 is not applicable because the deductee is a tax resident of India and is being assessed in India. This ground of appeal has been decided by the learned CIT (A) against the deductor and the deductor has not filed any cross objection. Therefore, it cannot be held that section 195 will not be applicable because the deductee is a tax resident of India an
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