Company Not Required to Deduct TDS for Machinery Dismantling Payments u/s 195; Not Technical Services.

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....TDS u/s 195 - payment made to the non-residents for dismantling and sea worthy packing of paper mill machinery - dismantling of machinery does not require any technical services, therefore, the present case does not fall in the ambit of fees for technical services and the assessee company does not require to deduct TDS - AT....