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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Since the DTAA is silent about the surcharge and education cess ...

Case Laws     Income Tax

April 16, 2013

Since the DTAA is silent about the surcharge and education cess for the purpose of deduction of tax at source, this Tribunal is of the considered opinion that the taxpayer may take advantage of that provision in the DTAA for deduction of tax. - AT

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