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2016 (4) TMI 566 - ITAT MUMBAITDS u/s 195 - Addition made by the AO u/s 40(a)(i) - non deduction of tds - neither the assessee obtained TDS certificate from the department u/s 195(2) nor the TDS was deducted - Held that:- We find that the assessee has paid commission to a person who is non-resident. As per the CBDT Circular 786 dated 7.2.2000, if a person pays commission to the non-resident no tax be deduced from the payment - Decided in favour of assessee.
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