Court Rules TDS u/s 195 Not Needed for Non-Resident Technical Services; No Disallowance u/s 40(a)(i.

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....TDS u/s 195 - Disallowance u/s. 40(a)(i) - FTS - it cannot be said that the rendering of services by the non residents to the assessee made available to the assessee , such services , for its future use or utilization on a reasonably permanent basis - since the amount is not taxable, TDS is required to be deducted - AT....