Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 300 - AT - Income TaxAgent of Non Resident - Business Connection - Payments made to Non residents without deducting TDS - DTAA between India and Singapore - Held that:- The business of the non-resident was transhipment of cargo and the appellant engaged their services for shipment of cargo from India to a destination which the appellant could not reach without assistance non-resident. The appellant cannot segregate the business activity of shipment of cargo as one upto the port of transhipment and the other from the port of transhipment to the port of final destination. The above facts justify that non resident has business connections in India. Further the person who makes payment to non resident is his agent. where the appellant makes payment to non resident on the debit notes raised by him does not leave any room for treating the appellant as his agent. Decided in favor of assessee.
|