9911796707
TMI Blog2006 (11) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the income receive by his expatriate executives from outside India - Obligation to deduct tax not proved and imposed interest on assessee were removed X X X X Extracts X X X X X X X X Extracts X X X X ..... general manager of the respondent-company. Therefore, the argument is that an assumption cannot be drawn that the respondent-company was unaware of the salaries received by its four executives abroad. Hence, she submits, the respondent-company was duty-bound to deduct TDS not only in respect of the salaries payable by it to the said executives, but also in respect of salaries receivable by these e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since in that case royalties on all sales effected had been credited in favour of the foreign party could not be extrapolated into that case. 4 In other words, so far as the present case is concerned while some salary may have accrued to these four employees outside India, the vital incidence of the payment of the salaries to them abroad had not actually been made by the respondent-company. The q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6 It has further been contended by learned counsel for the Revenue that even mindful of the decision in CIT v. Prem Nath Motors P. Ltd. [2002] 253 ITR 705 (Delhi), since the four employees have paid income-tax on their foreign incomes also whilst tax cannot be recovered twice, i.e., from the individual as well as the company, nevertheless interest could be recoverable from the respondent-compan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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