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2013 (8) TMI 942 - AT - Income TaxExtract: ....... and the income will not be chargeable to tax in India. Since the income is not chargeable to tax in India, the Assessee was not under an obligation to deduct the TDS. We, accordingly, set aside the order of CIT(A) and quash the order passed u/s 201(1) and 201(1A) of the Income Tax Act. 3. In the result, the appeal filed by the Assessee is allowed.
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