Foreign Subsidiaries' Income Not Taxable in India; AO to Remove Disallowance u/s 40(a)(i) Payments.

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....TDS u/s 195 - it is proved beyond doubt that the subsidiaries do not have any income chargeable to tax in India - AO directed to delete the disallowance made u/s 40(a)(i) in respect of payments made to foreign subsidiaries.....