Tribunal Confirms Additions: Insufficient Facts on TDS Applicability u/s 195 for Payments to Malaysian Company.

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....TDS u/s 195 - payments of transponder fees by the Appellant to MEASAT Satellite Systems Snd. Bhd, Malaysia ('MEASAT') - we are not sitting in judgement on the chargeability in hands of the recipient as the facts and the necessary background material are not available on record before us - additions confirmed.....