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2015 (12) TMI 1793 - AT - Income TaxLevy of education cess on the payments made to non-resident - addition to the tax rates prescribed in DTAA entered by India with Germany, China and the United States of America (USA) - HELD THAT:- As relying on DIC ASIA PACIFIC PTE LTD VERSUS ASSISTANT DIRECTOR OF INCOME TAX [2012 (6) TMI 686 - ITAT, KOLKATA] direct the AO not to levy the education cess in respect of tax liability of the assessee company. - Decided in favour of assessee.
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