Section 40(a)(i) Addition for Non-Resident Payments Without Tax Deduction Deemed Unsustainable and Ordered Deleted.

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....TDS u/s 195 - Addition u/s 40(a)(i) - addition made/sustained by the AO/CIT(A) u/s 40(a)(i) for not deducting the tax at source of payments made for purchase of raw material, components, etc. from non-resident Indian is not sustainable in the eyes of law, hence ordered to be deleted. - AT....