https://www.taxtmi.com/caselaws?id=122649 The Tribunal upheld the decision that tax is not deductible at source on payments to M/s. Star Cruises Management Ltd. from the sale proceeds of cruise tickets, as the income was not taxable in India under relevant sections of the Income-tax Act and Board's Circular No. 23. The Assessing Officer's direction to deduct tax and consequential levy of tax and interest were deemed unjustified, leading to the dismissal of all appeals by the Revenue and cross objections by the assessee. en-us Mon, 30 Nov 2009 00:00:00 +0530 Wed, 22 May 2013 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122649 The Tribunal upheld the decision that tax is not deductible at source on payments to M/s. Star Cruises Management Ltd. from the sale proceeds of cruise tickets, as the income was not taxable in India under relevant sections of the Income-tax Act and Board's Circular No. 23. The Assessing Officer's direction to deduct tax and consequential levy of tax and interest were deemed unjustified, leading to the dismissal of all appeals by the Revenue and cross objections by the assessee. Case-Laws Income Tax Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122649