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    <title>Applicability of Witholding Tax in case of import, if foreign company has PE in India</title>
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    <description>Applicability of withholding tax on payments for imported materials to a foreign supplier with a permanent establishment in India is disputed where the supplier has not produced a lower deduction certificate; one view advocates TDS in that situation while another contends TDS is not required for import of materials, and parties note potential hardship from mandatory deduction absent a certificate.</description>
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      <description>Applicability of withholding tax on payments for imported materials to a foreign supplier with a permanent establishment in India is disputed where the supplier has not produced a lower deduction certificate; one view advocates TDS in that situation while another contends TDS is not required for import of materials, and parties note potential hardship from mandatory deduction absent a certificate.</description>
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