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Madras High Court Allows Assessee in Tax Appeal on TDS Obligation for IPLC Payments — Payment for International Private Leased Circuits Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961, and No Tax Deduction at Source Required Under Section 195

The appeal before the High Court of Judicature at Madras arose from an order of the Income Tax Appellate Tribunal, Chennai, confirming the revision un...