Wednesday, April 1, 2015

[aaykarbhavan] Judgments and Information [2 Attachments]






PFA

Foreign Remittance: TDS u/s 195: Case Law Analysis 2015: Series 2

by CA Sandeep Kanoi
1. News story subject to royalty:(Agence France Presse vs. ADIT [2015] 167 TTJ 149 (Delhi - Trib.)) The assessee an International News Agency was having its headquarters in France. AFP had been distributing its text news and photos connected with news in India through various Indian News agencies, viz., Press Trust of India and IANS. There were two categories of payments received by assessee from India one for transmission of news and the other for transmission of news photos.



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Posted by: Dipakkumar Shah <cadjshah@yahoo.com>


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