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TDS on the payment made to overseas entities for logistic services - no question of treating the relationship between the Appellant Company and the overseas entities as a business connection within the meaning of Section 9(1)(i) of the Income Tax Act 1961 - Appellant Company was not required to deduct any tax at source either under section 195 and/or section 195A of the said Act - Tri

Income Tax - TDS on the payment made to overseas entities for logistic services - no question of treating the relationship between the Appellant Company and the overseas entities as a business connect .....

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