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2011 (11) TMI 243 - AT - Income TaxTax Deductible at source - Payment to NR having no fixed place of business in India - In view of CBDT Circular No. 786 dated 7/2/2000 and Ind Telesoft (P.) Ltd. (2004 - TMI - 32088 - AUTHORITY FOR ADVANCE RULINGS) "fee paid to non-resident for securing business outside India is not liable to tax deduction at source since such income is not chargeable to tax in India" Whether a transaction is shame - held that:- The existence or non-existence of written agreement would not be fatal to claim deduction on account of expenditure on account of commission. - the finding of the AO with regard to the agreement being a sham document cannot be sustained Disallowance under 40(a)(iii) - No relation of employee and employer - TDS on salary not attracted.
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