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2011 (7) TMI 644 - HC - Income TaxTax deduction on payment to Non resident whether on Gross Amount or Net Amount - Payment to non resident on Technical collaborations -Agreement approved by government Held That:- Agreement between the assessee and the foreign company is approved by Government of India under Section 10(6A), tax paid is exempt from further tax and therefore grossing up under Section 195A to cover tax component of the remittance does not arise.
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