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2014 (4) TMI 1247 - AT - Income TaxTDS u/s 195 - non-deduction of tax at source by the assessee on payment of overseas commission - HELD THAT:- Tribunal in DCIT Vs. M/s.Macmillan India Ltd. [2012 (3) TMI 639 - ITAT CHENNAI] shows that the identical issue in the case of the assessee has been decided by the Tribunal in favour of the assessee. Moreover, the Hon’ble Supreme Court of India in the case of GE Technology Centre P. Ltd. Vs. CIT [2010 (9) TMI 7 - SUPREME COURT] has held that mere remittance to non-residents does not automatically make the person liable to deduct tax at source. The duty to deduct tax at source arises only if remittance contains wholly or partly taxable income in India. In view of the well settled law and the facts of the case, the appeal of the Revenue is dismissed being devoid of merit.
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