https://www.taxtmi.com/highlights?id=36999 TDS u/s 195 - Since Section 40(a)(i) as it stood in AY 2006-07 continued to discriminate in the above manner and was inconsistent with Article 24(3) of the Indo Japan DTAA or Article 26 (3) of the Indo US DTAA, the Assessee was entitled to rely on the above DTAA provisions to claim deduction of the sums paid to entities in Japan and USA. - HC en-us Mon, 27 Nov 2017 09:30:31 +0530 Mon, 27 Nov 2017 09:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36999 TDS u/s 195 - Since Section 40(a)(i) as it stood in AY 2006-07 continued to discriminate in the above manner and was inconsistent with Article 24(3) of the Indo Japan DTAA or Article 26 (3) of the Indo US DTAA, the Assessee was entitled to rely on the above DTAA provisions to claim deduction of the sums paid to entities in Japan and USA. - HC Highlights Income Tax Mon, 27 Nov 2017 09:30:31 +0530 https://www.taxtmi.com/highlights?id=36999