No Tax Deduction at Source Required for Overseas Logistic Payments: No Business Connection u/s 9(1)(i) of Income Tax Act.

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....TDS on the payment made to overseas entities for logistic services - no question of treating the relationship between the Appellant Company and the overseas entities as a business connection within the meaning of Section 9(1)(i) of the Income Tax Act, 1961 - Appellant Company was not required to deduct any tax at source either under section 195 and/or section 195A of the said Act - AT....