Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (6) TMI 1117 - HC - Income TaxTDS u/s 195 - India-Swiss DTAA - HELD THAT:- Respondent-Revenue, cannot but accept that the issue raised in the present petition is covered by the judgment of this court dated April 22, 2021, passed in Concentrix Services Netherlands B. V. [2021 (4) TMI 1051 - DELHI HIGH COURT] Accordingly, the impugned orders dated January 4, 2021 and March 11, 2021 are set aside. The writ petition is disposed of in the aforesaid terms. Consequently, a certificate under section 197 will be issued in favour of the petitioner, indicating therein, that the rate of tax, on dividend, as applicable qua the petitioner is 5 per cent. under the India-Swiss Double Taxation Avoidance Agreement.
|