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2014 (2) TMI 1266 - AT - Income TaxTDS u/s 195 - whether notwithstanding taxability of amounts paid to non-residents, section 40(a)(ia) read with section 195 of the Income Tax Act, 1961, disallowance can not be invoked in case in which no services are rendered in India in view of pre amended section 9 (1)(vii) read with Explanation thereto? - This plea, according to the assessee applicant, was accepted by the learned CIT(A) but the Tribunal has not dealt with the same - Held that:- In view of the above discussions as also bearing in mind the fact that the Tribunal indeed did not deal with the above aspect of the matter in the order dated 4th February, 2014 and with the consent of parties we deem it fit and proper to recall the order for the limited purpose of adjudication on correctness of the above plea. Accordingly, the hearing is now fixed on 04.03.2014 for the limited purpose of dealing with the said plea, as prayed by the assessee.
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