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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

TDS u/s 195 - Intangible business connections - payment in ...

Income Tax

March 23, 2020

TDS u/s 195 - Intangible business connections - payment in respect of an appearance made by an Oscar award winning celebrity, for an appearance made by him at Dubai (UAE) - The income embedded in payment to the international celebrity, for participation in Dubai A8L launch event, was taxable in India. As a corollary to these findings, in our considered view, the assessee had the liability to withhold taxes from payment made for appearance made by the celebrity at Dubai A8L launch event - AT

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