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1997 (4) TMI 513 - AT - Income TaxExtract: .......uct tax under section 195 and consequently the payment made to the non-resident cannot be disallowed under section 58(1)(a)(ii) of the Act. We accordingly hold that the order of the CIT under section 263 is not in accordance with law. We accordingly vacate the same and restore that of the Assessing Officer. 13. In the result, the appeal is allowed.
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