Agreement's Length Irrelevant for Tax Assessment; Content Determines TDS Obligations u/s 195.

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....TDS u/s 195 - The agreement between the parties can be specific and its length or pages does not matter. Merely on the length of the agreement, the AO cannot overlook the contents of the agreement. The payment made to the non-resident was at no point of time pointed out by the Revenue that the said is coming under the purview of TDS deduction. - AT....