No TDS on supply of equipment's from NR if title in goods had passed on to assessee outside India

IT/ILT : Where assessee had entered into consortium agreement with foreign companies, and foreign parties were required to supply equipments only and payments had been made directly to those parties and, title in goods had passed to assessee outside India at port of shipment, no income had accrued to those parties in India in terms of provisions of section 5 and section 9 and, therefore, provisions of section 195 did not apply to these payments

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