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1998 (1) TMI 519 - AAR - Income TaxExtract: ....... so, what would be the amount on which the tax would be deducted at source ? No. The advertising revenues received by the applicant in India are not taxable in the hands of the applicant in view of article 7 read with article 5 of the DTAA. There is, therefore, no obligation to deduct tax at source from the remittances made to the applicant by BCL.
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