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Case Remanded for Review: TDS Non-Deduction u/s 195 Due to Missing Data on Finnish Residents' Stay Duration in India.

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....Non-deduction of TDS u/s 195 - expenses incurred by the assessee to International Project Services Oy. (IPS) - Since the relevant information for ascertaining the duration of stay of such residents of Finland in India is not available on record, matter remanded back - AT....