Case Law Details
Case Name : Dy. Director of Income-tax Vs Serum Institute of India Limited (ITAT Pune)
Related Assessment Year :
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CA Mayank Parekh
Facts of the Case:
The assessee had made payments to non-residents on account of interest, royalties and fees for technical services and the same were subject to withholding under Section 195 of the Act. The assessee in accordance with provisions of Section 90(2) deducted tax on such payments as per the beneficial rates prescribed in the DTAA with respective countries.
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