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2016 (2) TMI 1252 - SCH - Income TaxFailure to deduct tax at source u/s 195 - assessee, a non-resident foreign company - another non-resident foreign company has engaged the assessee in the business of exploration/production of mineral oils, which did not deduct tax at source u/s 195 on payment to assessee - duty of the non-resident foreign company to deduct the tax at source - assessee is not liable to pay interest u/s 234B for default on part of that foreign company (employer) in deducting TDS - HELD THAT:- Delay condoned. Leave granted. Hearing expedited.
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