Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 1180 - AT - Income TaxTDS u/s 195 - disallowance Export Commission u/s 40a(i) - PE in India - payment made to non-resident for the services rendered outside India - HELD THAT:- Merely because payments have been made from India, the same cannot be made liable to be taxed in India insofar as payment was made to non-resident for the services rendered outside India as was held in the case of Dr. Reddy’s Laboratory [1995 (12) TMI 93 - ITAT HYDERABAD-A] - Decided in favour of assessee.
|