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2012 (7) TMI 1118 - ITAT BANGALORE
Extract:
.......ey National Plc, UK under the secondment agreement were not liable for TDS u/s. 195 of the Act and consequently the said payments are not liable for disallowance u/s.40(a)(i) of the Act. 18. In the result, the appeals of the assessee in ITA Nos.1141/Bang/2010, 41 & 42/Bang/2011 are allowed. Order pronounced in the open court on 18th July, 2012.