No Tax Deduction for Mobilization Costs Reimbursed to Non-Residents; Section 40(a)(ia) Disallowance Not Applicable.

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....TDS u/s 195 - Addition u/s 40(a)(ia) - no liability for deduction of tax at source arose under Section 195 in the case of mobilization and demobilization costs reimbursed to a non-resident, not being taxable in India, hence disallowance under Section 40(a)(ia) did not arise. - AT....