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2002 (5) TMI 24 - HC - Income TaxDouble Taxation Avoidance, Deduction Of Tax At Source - The Tribunal correctly observed which reads as under: "On a careful consideration of the facts of the case, we are in agreement with the learned Commissioner of Income-tax (Appeals) that the foreign company, Rotomac (SPA), cannot be held to have a permanent establishment and since the period of stay of their technicians in India is not more than three months in each of the two years, in view of the provisions of article 15 read with article 5(2)(h) of the DTAA, the said company is not liable to pay tax in India. Incidentally, this view finds support from the Income-tax Appellate Tribunal's order dated September 10, 1991, relied upon by the assessee. We, therefore, hold that the assessee was not liable to deduct tax under section 195(2) of the Act on the amounts remitted by it to the foreign company in the two years under consideration." - In our considered opinion no interference is called for. The appeal is dismissed.
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