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IBM Philippines not liable for TDS under IT Act: Karnataka HC

The High Court of Karnataka has ruled that IBM Philippines shall not be liable for TDS under Section 195 of the Income Tax Act. It has therefore dismissed four appeals filed by the IT Department against IBM India Private Limited.The appeals were in relation to four different assessment years starting from 2008-09.
United States Dinesh Kumar Shivashankare Gowda India Private It Department High Court

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