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2011 (3) TMI 446 - HC - Income TaxTDS u/s 195 - Assessee in default - Tribunal held that payment of Daily Allowance by the assessee-company to the Japanese company and the expenses incurred by the assessee company on the Japanese engineers during their stay in India were not in the nature of fee and were not taxable u/s 115A read with Explanation 2 to Section 9(1)(vii) - Held that: - If the assessee was not required to deduct tax at source and could not be declared assessee in default, question whether the payment was in the nature of fee for technical services or in the nature of reimbursement for the expenses incurred or whether Double Taxation Avoidance Agreement overrides the provisions of the Act, need not be gone into - Hence, the revenue has not been able to dispute the fact that there is no challenge to the finding that certificate issued to the assessee u/s 195(2) was never cancelled and in absence thereof, the assessee could not be treated as assessee in default.
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