Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Payments to foreign agents exempt from TDS as income not taxable in
The ITAT has ruled that "payments to foreign agents" are "exempt from TDS" as the "income is not taxable in India." The tribunal's decision, which is a significant victory for the taxpayer, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.