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Assessee was liable to TDS u/s 195 while making payment thereof, since the export activities have been fulfilled in India, source of income was located in India and not outside India, and the mere fact that export proceeds emanated from persons situated outside India did not constitute them as source of income - Tri

Income Tax - Assessee was liable to TDS u/s 195 while making payment thereof, since the export activities have been fulf .....

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