Section 195: Tax Payment Obligation on Recipient; Grossing-Up Principle Applies if Assessee Agrees to Pay Taxes.

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....TDS u/s 195 - grossing up - the obligation to pay the tax is on the recipient and since the assessee in terms of the agreement agreed to pay the taxes, the same has to be necessarily added to the income of the recipient and therefore, the principle of grossing up has to be applied.....