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2008 (4) TMI 286 - HC - Income TaxAssessee, a non-resident company, was engaged by ONGC, representative of assessee for rendering technical service to it – whether in respect of the receipts for the aforementioned services rendered by the NRC, the tax is chargeable under section 44BB, or under section 115A r.w.s. 44D (as contended by department)- held that assessee as a technical service provider is liable to pay tax @ of 15 % under section 44D r.w.s. 115A of the Income-tax Act, 1961, instead of 10 % chargeable u/s 44BB
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