2011 (7) TMI 957

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....ppellate Tribunal was justified in cancelling the order passed under section 195 read with section 201 of the Income-tax Act, 1961, is the question raised in this appeal.   The assessee had imported business information reports from Dun and Bradstreet, USA, and made remittances in respect thereof without deducting tax at source. The Assessing Officer held that the assessee was liable to dedu....