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    <title>2018 (4) TMI 991 - ITAT COCHIN</title>
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    <description>The Tribunal allowed the appeal of the assessee, ruling that they were not liable for withholding tax under section 195 for managerial services fees paid to a non-resident company. The Tribunal also held that the order under sections 201(1) and 201(1A) for the assessment year 2007-08 was barred by limitation, in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeal of the assessee, ruling that they were not liable for withholding tax under section 195 for managerial services fees paid to a non-resident company. The Tribunal also held that the order under sections 201(1) and 201(1A) for the assessment year 2007-08 was barred by limitation, in favor of the appellant.</description>
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