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2008 (1) TMI 179 - HC - Income TaxTechnical collaboration agreement with Singapore co. – assessee erroneously deducted tax @ 30 % instead of 15 % of royalty payable to the collaborator for period April 94 to March 98–AO levied interest u/s 201(1A) for short deduction of tax for period Oct. 98 to Jan. 2000 - assessee contended that interest should not be levied as dept. is available with excess fund paid erroneously – Cir. 333 deal with conflict between provisions of IT Act & DTAA should be considered - matter remanded to AO
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