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2017 (11) TMI 1845 - AT - Income TaxTDS u/s 195 - tax withheld on payments for purchase of software - Double Tax Avoidance Agreement - HELD THAT:- We find that the coordinate bench in the matter of Intertec Software Pvt. Ltd., vs ITO [2017 (10) TMI 1472 - ITAT BANGALORE] wherein the author of this order was the co-author, after relying upon the judgment of the jurisdictional High Court in the matter of CIT (Intl.Taxn) v. Samsung Electronics Co. Ltd . [2009 (9) TMI 526 - KARNATAKA HIGH COURT] and distinguishing the later judgment of the jurisdictional High Court in WIPRO Ltd. vs. DCIT [2015 (10) TMI 826 - KARNATAKA HIGH COURT] has held as In view of the provisions of Section 90 of the Act, agreements with foreign countries DTAA would override the provisions of the Act. In view of the said finding, it is clear that there is obligation on the part of the respondents to deduct tax at source under Section 195 of the Act. Further, it is stated that obligation to deduct TDS u/s 195 arises only when there is a sum chargeable under the Act and not all payments are subject to TDS. - Decided against the assessee.
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