Commissioner of Income Tax (Appeals) Grants Relief Due to Lack of Evidence on Vendors' Residency Status u/s 195.

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....TDS u/s 195 - rate of withholding tax - CIT(A) granted relief - if this is the contention of the revenue that the vendors of Ireland, Netherland, Singapore, Israel, France, Germany, Australia and Belgium etc. are not residents of respective countries, the revenue should have brought on record some evidence in this regard.....