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...

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 .....

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