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TDS u/s 195 - Royalty - providing of services to use of equipment and right to use equipment - There mere fact that there were certain technical inputs or that the assessee immensely benefited from these services even resulting in value addition to the employees of the assessee is wholly irrelevant. The expression make available has a specific meaning - Tri

Income Tax - TDS u/s 195 - Royalty - providing of services to use of equipment and right to use equipment - There mere fact that there were certain technical inputs or that the assessee immensely bene .....

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