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2009 (3) TMI 17 - SC - Income TaxAssessee, a Japanese Organization set up for transmission of news/broadcasting – whether subjected to deduction of tax - controversy is that Citizens Tax is a statutory levy in Japan on the Japanese Citizens constituting an overriding charge - emoluments paid by the assessee was subject to deduction of tax as per applicable laws -CIT (A) ought to have examined the provisions of Citizens Individual Inhabitant Tax Act which is a Japanese - no opinion on the merits – matter remanded to tribunal
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