2010 (3) TMI 915 - AT - Income Tax

Extract:
.......oday Limited for advertisement in Zee TV. The claim of the assessee is that services had been rendered outside India and the payment had also been made directly in the account of the party in Hongkong and, therefore, the income arising on account of the said payment was not taxable in India and the provisions of section 40(a)(i) were not applicable