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2019 (2) TMI 524 - AT - Income TaxTDS 195 - Disallowance u/s 40(a)(ia) - tds liability in respect of activities abroad - non-deduction of TDS on payments made to foreign agents - Held that:- Issue raised by revenue in its appeal stands squarely covered by decision of this Tribunal in assessee’s own case for assessment year 2010-11 This Court in CIT vs. Eon Technology (P) Ltd.[2011 (11) TMI 20 - DELHI HIGH COURT] where the Court in similar circumstances held that providing such services, in respect of activities abroad, do not constitute fee for technical services and therefore, disallowable u/s 40(a). No substantial question of law arises.
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