No TDS on sum paid for repairing of aircraft as same was leased to foreign Co and running on interna

IT/ILT : Payment made by assessee, engaged in wet leasing of aircrafts to foreign companies on international routes only, for carrying out overhaul repairs to aircrafts was FTS under section 9(1)(vii); but it could not be taxed in India owing to exclusionary clause (b) of section 9