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2018 (6) TMI 96 - AT - Income TaxTDS u/s 195 - commission expenditure paid to USA based payee - non deduction of TDS - Indo - USA DTAA benefits - PE In India - Held that:- Once the assessee’s payee derives business profits in question without having permanent establishment not taxable in India, the instant taxpayer’s case is very well covered under Article 7 of the Indo-USA Double Avoidance Agreement - as per Section 90(2) Government of India has executed Double Taxation Avoidance Agreement and the assessee to whom it applies, the provision of the Act would be applicable to the extent they are more beneficial - thus CIT(A) has rightly reversed the AO's action invoking the disallowance - Decided in favor of assessee.
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