Assessee Not Liable for Withholding Tax on RPS Energy Payments Under India-UK DTAA, Section 195 Not Applicable.

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....TDS u/s 195 - assessee in default - withholding of tax - A.O in treating the assessee as an assessee in default for not deducting tax at source on remittances made to M/s. RPS Energy Ltd., U.K. - India-UK DTAA - Activity of carrying out the 3D Seismic interpretation etc. - Not taxable in India - No TDS liability - AT....