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Appellant Company Exempt from Section 194C and 195 of Income Tax Act Due to No Payments Made in India.

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Full Text of the Document

X X   X X   Extracts   X X   X X

....Neither the freight nor the inspection charges are paid by the appellant company for any services rendered by these company in India, and nor the payments are made to these parties in India, and therefore, by no imagination either the provisions of section 194C or section 195 are applicable - AT....

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