Payment to Saba & Co. Disallowed for Non-Deduction of TDS; No Permanent Establishment in India, No TDS Liability Under Sec. 195.
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....Disallowance of Payment made to Saba & Co. on account of non deduction of Tax at Source towards legal & professional fees - non-resident does not have any permanent establishment - amount not taxable in India - No TDS liability u/s 195 - AT....




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