Reassessment Overturned: No Omission by Assessee in TDS Non-Deduction on Payments to Foreign Software Service Providers.

Reopening of assessment - non deduction of tds on payment credit to foreign companies, on account of ‘software services‘ - there remained no omission or failure on the part of the assessee to disclose truly and fully all material facts - reassessment proceedings set aside - HC .....

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