INTERNATIONAL TAXATION : Where certificate was issued under section 195(2) directing payer company, GCI to deduct tax at source at rate of 10 per cent at time of making payment to assessee as per provision of section 115A read with DTAA, however, assessee submitted that it had already subjected itself to Equalization Levy of 2 per cent on payments under consideration, therefore, purely as an interim measure,INTERNATIONAL TAXATION : Where certificate was issued under section 195(2) directing payer company, GCI to deduct tax at source at rate of 10 per cent at time of making payment to assessee as per provision of section 115A read with DTAA, however, assessee submitted that it had already subjected itself to Equalization Levy of 2 per cent on payments under consideration, therefore, purely as an interim measure,www.taxmann.com Latest Case LawsRead More
