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No TDS on supplementary rent of Aircraft if no facilities or services were given by foreign lessor

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  • No TDS on supplementary rent of Aircraft if no facilities or services were given by foreign lessor
Posted onon December 21, 2015

Tenet Tax Daily December 17 2015

By tenettax-team
Corporate Tax, International Tax

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ITAT refused to invoke LOB clause of India-UAE treaty as shipping Co. wasn’t a conduit Co. in UAE
Commission paid to agent for services rendered outside India wasn’t taxable if he didn’t have any PE in India

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