Held  that the assessee could not be expected to deduct tax at source on payments made to non-residents on the basis of subsequent amendment to the law with retrospective effect from earlier date, because the assessee could not foresee the amendment. Hence, the Assessing Officer erred in disallowing the payment made to non-residents under section 40(a)(i) of the Act, for failure to deduct tax at source under section 195 of the Act. (AY.2008-09 to 2010-11)