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2010 (10) TMI 610 - AT - Income TaxDTAA - A SCN was accordingly issued to the assessee u/s 201, proposing to treat the assessee as a defaulter and also proposing to levy interest under sub-section (1A) of the section - The tax worked out to ₹ 9,77,01,621/- and the interest calculated at the prescribed rate and the period came to ₹ 1,21,56,720 - On appeal, the assessee took up a preliminary contention to the effect that it was not a person responsible for paying any income to the non-resident and, therefore, it was under no obligation to deduct tax - The general provision in the present case is the one relied on by the CIT(A), namely, clause (iii) of section 204 – In the case of Union of India vs. Azadi Bachao Andolan (2003) 263 ITR 706 (SC) - In the result, while the cross objection of the assessee is allowed, the appeal of the Department is dismissed
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