https://www.taxtmi.com/caselaws?id=206276 Commission paid to a non-resident foreign agent for services rendered outside India in coordinating and procuring artistes was treated as business profits under the applicable treaty and taxable only in the State of residence, so no tax was deductible at source in India. Reimbursement of actual travel and related expenses was also found, on the facts, to be a mere reimbursement simpliciter and not income chargeable to tax, so no withholding obligation arose on that amount either. en-us Fri, 19 Nov 2010 00:00:00 +0530 Mon, 09 Jun 2014 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206276 Commission paid to a non-resident foreign agent for services rendered outside India in coordinating and procuring artistes was treated as business profits under the applicable treaty and taxable only in the State of residence, so no tax was deductible at source in India. Reimbursement of actual travel and related expenses was also found, on the facts, to be a mere reimbursement simpliciter and not income chargeable to tax, so no withholding obligation arose on that amount either. Case-Laws Income Tax Fri, 19 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206276