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2018 (11) TMI 591 - AT - Income TaxTDS u/s 195 - payment for use of 'transponder space' as Royalty u/s 9(1)(vi) - India US DTAA - income accrued in India - P.E. in India - Held that:- Since facts are identical and it is undisputed that the payment is not taxable in the hands of the recipient. Respectfully following the precedent of the Hon’ble Apex Court in the case of G. E. Technology Centre Pvt. Ltd. (2010 (9) TMI 7 - SUPREME COURT OF INDIA) we are of the considered opinion that when this income is not chargeable to tax in the hands of the recipient, no liability is there on the assessee to deduct tax at source. Accordingly, in the background of the aforesaid discussion and precedent, we set aside the orders of the authorities below and decide the issue in favour of the assessee.
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