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2001 (3) TMI 284 - AT - Income TaxExtract: .......in the assessee s case also) was considered as payment for technical services and in the nature of technical fees. 12. In the light of above discussion, we reverse the findings of the authorities below and hold that the assessee is not liable to deduct tax as per the provisions of section 195(2) of the Act. 13. In the result, the appeal is allowed.
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