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1999 (5) TMI 69 - ITAT MADRAS-A
Extract:
.......lar payment made by Tata Yudogawa to an Austrian company of the Patna Bench of this Tribunal in the case of Tata Yudogawa Ltd. 7.11 Having held that the impugned payments are not liable for TDS under section 195, the question of charging of interest under section 201(IA) does not arise as such. 7.12 In the result the assessee s appeals are allowed.