Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1166 - HC - Income TaxTDS u/s. 195 - payment of legal professional fees to non resident - non deduction of tds - Held that:- Tribunal noted that the assessee had made payments to professional law firms by way of Consultancy Fees. Such firms did not have any fixed base available in India. The Tribunal, therefore, had recorded that under such circumstances, looking to the Double Taxation Avoidance Agreement between the two countries, the recipient of the fees had no tax liability in India. That being the position, no question of law arises. TDS u/s. 195 - payment of clinical and analytical testing charges to non-resident - TDS liability - Held that:- The recipient of the fees did not have permanent establishment in India. This Question is therefore also not considered. Depreciation on Hummer Car - as per revenue car was in the name of the Director and there was no evidence to show that the same was used wholly and exclusively for the purpose of business - Held that:- Case of the assessee was that the payment for purchase of vehicle was made by the Company, though the car was registered in the name of the Director. This Court under similar circumstances in the case of Commissioner of Income-Tax v. Aravali Finlease Limited, reported in [2011 (8) TMI 814 - Gujarat High Court] ruled in favour of the assessee. This question is, therefore, not considered. Questions [A], [B], [C], [D1], [E], [F], [G] and [I] arise for our consideration. Tax Appeal is, therefore, admitted for consideration of these substantial questions of law
|