Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1593 - AT - Income TaxTDS u/s 195 - Disallowance of expenses on payment of training fees royalty - non-deduction of TDS - PE in India - Held that:- Tribunal order in assessee’s own case for the A.Y. 2008-09 [2015 (5) TMI 1169 - ITAT MUMBAI] wherein exactly identical issue is dealt with as regards to the payment of training fees, service fees and royalty payments for the subject matter as in the present case and Tribunal has deleted the disallowance holding that the assessee is engaged in sales and services of safety equipments installed on board marine vessels, that it would get business from the equipment manufacturers, that after completing the servicing of safety equipments it would issues a certificate to the vessels operating in International waters, that it would purchase blank certificates from equipment manufacturers, that it also undertook servicing of life boats and its lunching appliances, that to carry out the servicing of such equipments service personnel would be sent outside India for training, that the training fee included accommodation and conveyance, that both these payments were reimbursement of actual expenditure, that no TDS is required to be deducted for such payments As non-residents had no PE in India, that the assessee was not liable to deduct tax at source for these payments. - Decided in favour of assessee.
|