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Case Law Details

Case Name : Wipro Limited Vs. Add. CIT (ITAT Bangalore)
Related Assessment Year : :2007-08 to 2012-13
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Wipro Limited Vs. Add. CIT (ITAT Bangalore)

The issue under consideration is whether surcharge and education cess should be levied only in the cases where the non-resident vendors are residents of countries with which the DTAA allows withholding rate of more than 11.33%?

ITAT states that, this is the case of the department that in respect of royalty payment to those countries also for which DTAA prescribes withholding tax rate of 10%, surcharge and cess should be levies be

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