S.195 applicable even when deductee is foreign company & assessed in India due to its business presence

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 and is being assessed in India as the deductee is having business presence in India. Moreover, it is clear from the assessment order of ...