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2008 (8) TMI 480 - HC - Income TaxTDS – Fees collected to impart distance education on behalf of foreign company - assessee-company has to provide infrastructure like collecting the application forms and forward the same to IITC, for the purpose of admission and after approval of admission, to collect the tuition fees and remit the same to IITC, USA and receive the education materials from IITC, and in turn pass on the same to the students admitted by IITC in Bangalore. - In the instant case, for the relevant assessment year, the assessee has not deducted tax at source. But without deducting the tax at source it had remitted the entire fees collected by it on behalf of the IIT, Chicago to the foreign company. - we are of the opinion that there is no necessity for the assessee to deduct the tax at source when a foreign company has not earned any profit or income in India by conducting a trade or business in India.
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