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Income Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Non deduction of tax at source - remittances to a non-resident ...


Non-resident SEL not providing consultancy services; no tax deducted at source for remittances due to limited involvement.

July 31, 2012

Case Laws     Income Tax     AT

Non deduction of tax at source - remittances to a non-resident company - SEL, NRI company nowhere is involved in the above identification of the exporter or in selecting the material and negotiating the price, thus it cannot be said that SEL is rendering any of the consultancy services. - AT

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