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    <title>2025 (3) TMI 868 - ITAT CHENNAI</title>
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    <description>The ITAT Chennai upheld the CIT(A)&#039;s decision requiring the assessee to deduct TDS under section 195 on interest payments made to RBS Coutts Bank Ltd., Singapore. The Tribunal followed its own precedent from the assessee&#039;s case for AY 2008-09, noting no contrary HC order was presented to challenge this position. The Tribunal found the assessee liable for TDS on foreign interest payments and decided against the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=767482</link>
      <description>The ITAT Chennai upheld the CIT(A)&#039;s decision requiring the assessee to deduct TDS under section 195 on interest payments made to RBS Coutts Bank Ltd., Singapore. The Tribunal followed its own precedent from the assessee&#039;s case for AY 2008-09, noting no contrary HC order was presented to challenge this position. The Tribunal found the assessee liable for TDS on foreign interest payments and decided against the assessee.</description>
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