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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Interpretation of Article 18 of Indo-UK DTAA – TDS on commission ...


High Court Rules No TDS on Commission to Agent Under Article 18 of Indo-UK DTAA for Services Outside India.

May 6, 2014

Case Laws     Income Tax     HC

Interpretation 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 - services were rendered outside India - NO TDS - HC

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