https://www.taxtmi.com/caselaws?id=66142 The Tribunal ruled that the assessee was not entitled to exemption under section 10(6)(vi) of the Income-tax Act for amounts remitted to Wean United of USA. The payment, although made to Wean United, was deemed to be for services rendered by Mr. George Sweet. As the payment was not directly to Mr. George Sweet and there was a business connection between the assessee and Wean United, the assessee was directed to deduct tax at the prescribed rate on the remittances. The Tribunal overturned the Commissioner (Appeals) decision and upheld the ITO's order. en-us Thu, 30 Jan 1986 00:00:00 +0530 Mon, 21 Feb 2011 17:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66142 The Tribunal ruled that the assessee was not entitled to exemption under section 10(6)(vi) of the Income-tax Act for amounts remitted to Wean United of USA. The payment, although made to Wean United, was deemed to be for services rendered by Mr. George Sweet. As the payment was not directly to Mr. George Sweet and there was a business connection between the assessee and Wean United, the assessee was directed to deduct tax at the prescribed rate on the remittances. The Tribunal overturned the Commissioner (Appeals) decision and upheld the ITO's order. Case-Laws Income Tax Thu, 30 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66142