The Assessee contended that the payments to non-residents were in respect of right, property or information used or services utilized in a business or profession carried on by assessee outside India or for purposes of making or earning any income from any source outside India and that such payments to non-residents were not deemed to accrue or arise in India and, consequently, not liable for TDS under S. 195  of the Act . The AO and CIT (A) held that such payments to non-resident as payment of royalty and, thus, liable to TDS  . On appeal the tribunal held that since there was no specific observation made with respect to section provisions and there was no finding on disputed issue, matter was to be adjudicated afresh. Matter remanded. (AY. 2015-16, 2016-17)