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2010 (4) TMI 235 - HC - Income TaxDeduction of tax- The application filed by the petitioner for a nil tax withholding certificate for assessment year 2010-11 was rejected on the ground that for assessment year 2006-07 the scheduled to the preparation of the consolidated accounts, indicating the financials of the petitioner were not made available and hence the claim of the petitioner that these receipts were not made available and hence the claim of the petitioner that these receipts were held to be taxable in India as fees for technical services under section 9(1)(vi) of the Act and taxable as fees for included services under article 12 of the Indo US Treaty, liable to be taxed at the rate of 15 percent. consequently it was directed that the taxes would be withheld at the rate of 15 percent. consequently it was directed that the taxes would be withheld at the rate of 15 percent. on the gross amount to be paid or payable to the petitioner for financial year 2009-10. Held that-Assessing Officer had furnished no basis whatsoever, for making a departure from the position adopted in the order passed by Director of Income Tax (International taxation) u/s 264, for assessment year 2008-09. therefore no valid basis for the assessing officer to determine that tax be withheld at the rate of 15 percent.
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