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2011 (7) TMI 309 - AT - Income TaxDTAA - TDS u/s 195 - import of software - CIT(A) held that the appeals, in question, are not maintainable for the reason that the assessee has never approached the Assessing Officer for certificate under section 195(2) for remittance of the amount without deduction of tax - whether, the law as amended with effect from 1-6-2007 to section 248 is applicable or not, has not been adjudicated by the learned CIT(A) and the facts have not been verified. If it is concluded that, on the facts and circumstances of the case, the law as existed prior to the amendment brought on the statute by the Finance Act, 2007, is applicable then - Appeal is allowed by of remand to CIT(A)
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