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2014 (1) TMI 653 - AT - Income TaxStatus of Assessee – Taxability of Income – Applicability of Article 8A of DTAA with Netherlands - Held that:- CIT (A) upheld the assessment order in so far as relief under Article 8A is concerned - However, the second aspect of the assessment order, being the assessee having a PE in India and resultantly the income becoming taxable - Following Hoyer Global Transport [2014 (1) TMI 385 - ITAT MUMBAI] - There is no appeal filed on behalf of the assessee - it is clear that the provisions of Article 8A of the DTAA cannot be made applicable to the assessee as was originally contended before the AO – the order set aside and the matter remitted back to the AO for fresh consideration. Charging of interest u/s 234B of the Act– Held that:- Where income is subject to TDS provisions, then it is the duty cast on the payer to deduct tax at source - On the failure of the payer to do so, no interest can be imposed on payee assessee u/s 234B of the Act – Decision of DIT (International Taxation) v. NGC Network Asia LLC Ltd. [2009 (1) TMI 174 - BOMBAY HIGH COURT] followed – Decided partly in favour of Assessee.
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