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2005 (4) TMI 530 - AT - Income TaxExtract: .......ngly, the provision of section 195 is not applicable to such payment. The assessee therefore cannot be fastened with liability by treating it as in default under section 201 of the Act. We accordingly set aside the order under section 201(1) as well as charging of interest under section 201(1A) of the Act. In the result all the appeals are allowed.
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