HC upholds grossing up of amount for TDS purpose as DTAA doesn’t provide mechanism for income computation

IT/ILT : Where assessee had entered into agreement with UK based university for providing certain technical services for which it had agreed to bear Indian taxes, liability of assessee to deduct TDS under India-UK DTAA from payments made to UK University was to be computed on gross amount of fees for technical services (FTS) paid to University

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000183448/hc-upholds-grossing-up-of-amount-for-tds-purpose-as-dtaa-doesn’t-provide-mechanism-for-income-computation.aspx