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2010 (9) TMI 627 - AT - Income TaxDTAA - . The assessee claimed that it being a resident of Germany in terms of the definition of “Resident” as per the DTAA between India and Germany, it is entitled to the benefits under the said DTAA - The assessee had applied tax on the royalty income earned by it at the rate of 10% as per Article 12 of the DTAA - The AO was of the view that the assessee was not liable to tax in Germany and, therefore, was not resident of Germany - Since the immediately preceding assessment year has been decided by the Tribunal in assessee’s favour, in our considered opinion, no interference is warranted in the impugned order on this issue Interest - While coming to this conclusion the provisions of section 209(1)(d) were duly considered and the reliance was placed on the Special Bench order in the case of Motorola Inc. Vs. DCIT [2005 -TMI - 63055] - the learned CIT(A) has rightly held that the interest under sections 234B and 234C is not payable by the non-residents whose total income is subject to deduction of tax at source – Appeal is dismissed
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