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    <title>2018 (7) TMI 2248 - ITAT MUMBAI</title>
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    <description>Transponder fees paid to a non-resident do not attract withholding tax under section 195 unless the remittance contains income chargeable to tax in India in the recipient&#039;s hands. Where similar receipts were treated as not chargeable to Indian tax, the payer has no tax deduction obligation merely because payment is made to a non-resident. The additional ground succeeded, and the remaining grounds were academic and not adjudicated.</description>
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      <description>Transponder fees paid to a non-resident do not attract withholding tax under section 195 unless the remittance contains income chargeable to tax in India in the recipient&#039;s hands. Where similar receipts were treated as not chargeable to Indian tax, the payer has no tax deduction obligation merely because payment is made to a non-resident. The additional ground succeeded, and the remaining grounds were academic and not adjudicated.</description>
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