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Expatriate salary tax deductions fall u/s 192, not Section 195, clarifies court in tax dispute.

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....TDS u/s 192 or 195 - salary paid to expatriates - assessee has deducted tax at source u/s 192 of the Act. On the given facts of the case, we are of the considered opinion that the provisions of Section 195 of the Act do not apply. - AT....

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