Withholding Tax Rate on payment by Google Cloud to Google Asia- HC Grants interim Relief

Google Asia Pacific Pte Ltd Vs CIT (Delhi High Court) Learned counsel for the Petitioner has pointed out that withholding the rate of 10% as prescribed under the DTAA is inclusive of the applicable surcharge and cess and therefore no additional surcharge or cess is required to be imposed. This position, he submits is settled by this Court in Epcos Electronic Components S.A. v. UOI, (2020) 316 CTR 126 and therefore, the 10% withholding rate is the maximum that can be imposed in terms of the DTAA. He also submits that this position has also been clarified by the CBDT in the Taxpayer Information ...