TDS u/s 195 not deductible as no income of non-resident is chargeable to tax

PCIT Vs Minda Stoneridge Instruments LTD (Delhi High Court) Delhi High Court held that since no income chargeable to tax arose in the hands of the non-resident, as per the provisions of the Act, there was no obligation to deduct tax at source under Section 195 of the Act. Accordingly, disallowance u/s 40(a)(i) unjustified. Facts- The Assessing Officer (AO), via assessment order dated 25.02.2013, has disallowed the claim made by the petitioner under Section 35 of the Income Tax Act, 1961 [Act], as according to him, this was not part of the Return of Income [ROI] filed by the petitioner. The ded...