No sec. 195 TDS if payments were made to Indian Cos. after NR subcontracted his work to them

IT/ILT : Where assessee entered into a contract with one 'G', Dubai [a non-resident] for Mass Alkali Flushing work of boiler unit of one 'J' and subsequently said work was sub-contracted by 'G' to two Indian Companies and 'G' also required assessee to make payments directly to them, since assessee never effected any payment to 'G' and under its instruction had given work orders to two Indian companies and made payments directly to them after deducting tax at source, it could not be said that ass