Assessee's Refund Claim Denied for Over-Deducting Tax at Source by 5% u/s 195.

Refund of TDS - Rate of Withholding tax (TDS) - assessee deducting tax at 20% instead of 15% u/s 195 - - assessee’s claim for refund of tax deducted at source @ 5% on payments made to its parent company is devoid of any merits. - AT .....

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