Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 149 - HC - Income TaxInterpretation of Article 18 of Indo-UK DTAA – TDS on commission paid to Mr. Colin Davie who acted as an agent between the Assessee and the Artists - Held that:- The Tribunal has correctly understood the limited controversy - the Assessee paid the remuneration to the Artists, to the agent and reimbursed the expenses in connection with the visit and performance of the Artists in India - the Assessee deducted tax at source and paid to the credit of the Central Government on the fees paid to the International Artists in India - The Tax was deducted at source on the payment made to Artists for performance in India but it was not deducted at source on the commission paid to Mr. Colin Davie who acted as an agent between the Assessee and the Artists performed in India. Mr. Colin Davie did not perform any services in India, but they were rendered outside India - thus, the commission income to the agent is not liable to tax in India - There was no obligation on the part of the assessee to deduct the tax at source at the time of making of payment - in the facts peculiar to the case of Mr. Colin Davie, Article 18 and particularly clause (2) is not attracted - The payment in relation thereto is not in terms of clause (2) of Article 18 - Mr. Colin Davie's commission income cannot be said to be taxable in India – as such no substantial question of law arises for determination – Decided against Revenue.
|