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2011 (10) TMI 370 - HC - Income TaxTDS - Payments made to non resident prima facie appeared as Royalty - Show cause issue under 201 - Tribunal relied on Wipro Ltd and set aside the order of Assessing Officer - Held That:- Payments made M/s. Gartner, a non-resident are considered as royalty and thus liable to tax deduction. Order of wipro ltd. [2004 (12) TMI 304 - ITAT BANGALORE-B ] - is set aside and AO is restored.
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