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2019 (8) TMI 465 - HC - Income TaxTDS u/s 195 - addition u/s.40(a)(i) - commission payable to the foreign agent - no certificate for non holding of tax u/s.195(2) - HELD THAT:- The questions of law as proposed by the revenue has no longer integreta in view of the decision of this Court in the case MGM EXPORTS [2018 (5) TMI 1240 - GUJARAT HIGH COURT]. The ratio of the decision of this Court, which has been applied by the Tribunal is that a person paying interest or any other sum to a non-resident is not liable to deduct tax if such sum is not chargeable to tax under the Act. Having regard to the findings recorded by the tribunal relying on the decision of this Court referred to above, we are of the view that no error much less an error of law could be said to have been committed by the Tribunal in passing the impugned order warranting any interference in the present appeal. There is no substantial question of law in the present appeal. This Tax Appeal, therefore, fails and is hereby dismissed.
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