2014 (2) TMI 1266

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....R PER PRAMOD KUMAR, ACCOUNTANT MEMBER: By way of this Miscellaneous Application the assessee applicant points out that this Tribunal in its order dated 4th February, 2014 has, in the said order, not dealt with the alternative plea of the assessee i.e. whether notwithstanding taxability of amounts paid to non-residents, section 40(a)(ia) read with section 195 of the Income Tax Act, 1961, disallow....