Consultant Payment Requires TDS Deduction: No Business Established, Section 9(1)(vii)(b) Exception Not Met.

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....TDS u/s 195 - Petitioner was merely prospecting such business and therefore engaged the services of the said UK company as a consultant. As the petitioner has not established any business, the payment would not come within the purview of the exception provided in the Section 9(1)(vii)(b).....