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2010 (11) TMI 609 - AT - Income TaxDTAA - TDS - commission and reimbursement of expenses - commission paid for entertainers / artiste in India - Held that:- the payment of commission to Colin Davie is not covered by article 18 of DTAA between India and U.K. as Colin Davie himself has neither taken any part in events during the dates of engagement nor exercised any personal activities in India - The services are rendered outside India by Colin Davie and income arising from that Article 7 of DTAA between India and U.K. covers services rendered - Not taxable in India - No TDS u/s 195. Reimbursement of expenses - The law is well settled that any payment made towards reimbursement of expenses is not chargeable to tax - There was no obligation to deduct TDS
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