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2011 (7) TMI 957 - BOMBAY HIGH COURT
Assessee in default - TDS u/s 195 - assessee had imported business information reports from Dun and Bradstreet, USA, and made remittances in respect thereof without deducting tax at source - In re Authority for Advance Rulings No. 615 of 2003 2004 (10) TMI 88 - AUTHORITY FOR ADVANCE RULINGS, D and B Europe Authority for Advance Rulings No. 657 of 2005, dated October 27, 2005, and D and B UK Authority for Advance Rulings No. 656 of 2005, dated October 27, 2005. In all these cases the Authority for Advance Rulings held that the sale of very same business information reports by the subsidiaries of Dun and Bradstreet US in Spain, Europe and U. K. to the assessee did not attract the provisions of section 195 of the Act - Decided in favor of the assessee