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2018 (11) TMI 51 - HC - Income TaxThe appeal is admitted on the following substantial questions of law:- “(i) Whether under the facts and the circumstances of the case and in law the learned ITAT has not erred in reversing the decision of the learned CIT (A) and holding the amount remitted by the appellant to be in the nature of “royalty” as per provision of Section 9(1)(vi) of the Income Tax Act, 1961 as well as Article 12 of the India-Isreal Double Tax Avoidance Agreement and there by holding the Appellant as “Assessee in default” for not deducting TDS under Section 195 of the Act?” Issue notice to the respondent. Rule is made returnable by eight weeks. No ground for grant of anyinterim order. The stay application is accordingly dismissed.
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