Offshore Equipment Payments Not Taxable in India: No TDS Deduction Required u/ss 40(a)(i) or 40(a)(ia.

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....Non deduction of TDS - Disallowance u/s 40(a)(ia) - payment made on account of offshore supply of equipments - the subject mentioned payments are not chargeable to tax in India in terms of section 195 - Hence, no disallowance could be made u/s. 40(a)(i)/40(a)(ia) - AT....