https://www.taxtmi.com/highlights?id=67509 TDS provisions to be read along with DTAA for computing the tax liability - As per the DTAA, the maximum deduction shall not exceed 10% which the assessee has deducted. Any other interpretation to permit the taxing authority to raise a demand beyond 10% would be incongruous. - HC en-us Thu, 05 Jan 2023 18:43:39 +0530 Thu, 05 Jan 2023 18:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67509 TDS provisions to be read along with DTAA for computing the tax liability - As per the DTAA, the maximum deduction shall not exceed 10% which the assessee has deducted. Any other interpretation to permit the taxing authority to raise a demand beyond 10% would be incongruous. - HC Highlights Income Tax Thu, 05 Jan 2023 18:43:39 +0530 https://www.taxtmi.com/highlights?id=67509