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2005 (2) TMI 843 - AT - Income TaxExtract: .......t the assessee was not liable to deduct tax at source in respect of payment US 72,000 made to M/s. Standard & Poor (Australia) (P.) Ltd., for corporate credit rating of the appellant-company. We, therefore, vacate the orders of the authorities below holding assessee liable to deduct tax at source from the said payment. 7. The appeal is allowed.
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