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2011 (5) TMI 700 - AT - Income TaxForeign operational payments - Payments foreign company for services rendered outside India and the foreign company having no branches or business place in India, the payments made by the assessee to the foreign companies are not liable for deduction at source u/s 195 of the Act - expenditure is not disallowable by invoking the provisions of section 40(a)(i) of the Act
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