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    <title>Assessee&#039;s purchase from Singapore firm not &quot;fees for technical services&quot; under India-Singapore tax treaty; no tax deduction needed.</title>
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    <description>Liability to deduct tax u/s 195 - FTS - The purchase of drawings &amp; designs by the assessee from ATCA Singapore did not qualify as “fees for technical services” within Article 12(4) of the tax treaty between India &amp; Singapore - No TDS liability - AT</description>
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