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Alembic Ltd., Alembic Pharmaceuticals Ltd., Paushak Limited Versus ITO International Baroda. - 2017 (1) TMI 635 - ITAT AHMEDABAD

Payments made to non-residents towards various services - tax deducted at source at the rates provided u/s 115A or as per the rates provided u/s 90(2) r.w.s. Double Taxation Avoidance Agreement (DTAA) with respective countries of the non-residents - payments have been made to non-residents persons having no permanent establishment in India - assessee contended that tax has been rightly deducted at source at the rates provided u/s 115A of the Act or as per the rates with reference to DTAA r.w.s. ....... + More




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