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2011 (2) TMI 606 - ITAT BANGALORE
Payments to employees based in USA without deducting TDS on the basis of the remittance is consideration towards non-compete fee and the beneficiary is an employee and is covered by Article-16(1) of the DTAA between India and USA. - held that:-The amount paid to the employees of the assessee company being in the nature of salary is not taxable in India, in view of the Article-16 of DTAA between India and USA and the assessee is not under obligation to deduct TDS. decided in favour of Assessee.