Indian co. obliged to withhold tax from sum paid to NR and can't evade it even if it's routed throug

IT/ILT : In view of provisions of section 195, read with section 40(a)(ia) an amount will be liable to tax withholding if it inter alia contains some income element and, therefore, if amount paid by assessee is not taxable in hands of recipient, there can be no question of making any disallowance under provisions of section 40(a)(ia)