9911796707
TMI Blog2013 (11) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act does not apply in the case of the payments made to the IPI. No material is produced by the revenue to arrive at a different finding. IPI had no permanent establishment in India and the assessee is not an agent of IPI. The assessee is only a member of IPI and by giving advertisement membership fee or other donation the assessee is not getting any monetary advantage. The only benefit available to the assessee is the right to participate and to strive for achieving the objects of IPI through publications, seminars, conferences etc. Therefore it could be seen that on finding of fact itself the authorities have come to a conclusion that the assessee is not liable to comply with the provisions under Section 195 of the Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant agreement the Tribunal is right in law and fact in holding - i) the assessee in any case cannot be taxed in India as it is not an agent of IPI; ii) "Section 195 (1) does not have any impact because the assessee is not a responsible person for paying any interest or any other sum chargeable under the provisions of this Act". 2. Whether, on the facts and in the circumstances of the case and also for the reasons stated in the statement of the case and the grounds does not the assessee have an obligation under Section 195 (1) to deduct tax at source from the amount (or for the amount) paid to IPI? 3. Whether on the facts and in the circumstances of the case are not the various findings of the Tribunal extraneous to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not an agent of IPI. The assessee is only a member of IPI and by giving advertisement membership fee or other donation the assessee is not getting any monetary advantage. The only benefit available to the assessee is the right to participate and to strive for achieving the objects of IPI through publications, seminars, conferences etc. Therefore it could be seen that on finding of fact itself the authorities have come to a conclusion that the assessee is not liable to comply with the provisions under Section 195 of the Income Tax Act. Such being the position, we are of the view that the questions of law mentioned in the above appeal does not arise for consideration and accordingly the appeal is dismissed. - - TaxTMI - TMITax - Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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