Assessing Officer Misapplies Section 40(a)(ia) for Foreign Payments; CIT(A) Corrects Using Section 40(a)(i) for TDS Issue.

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....Non deduction of TDS u/s 195 - CIT(A) has rightly observed that the assessing officer has invoked section 40(a)(ia) in respect of payments made to foreign nationals. For such situation, the correct section would have been section 40(a)(i) and not 40(a)(ia).....