https://www.taxtmi.com/caselaws?id=247040 Tax deduction at source applies only to sums chargeable to tax in India. Payments routed through agents were treated as payments to the foreign carrier where the airway bills named the carrier's agents and the agents acted for a disclosed principal, so the airfreight component fell within treaty protection for profits from operation of aircraft in international traffic and no TDS was required on that amount. By contrast, amounts paid to resident agents for non-airfreight components were not covered by that protection and remained subject to TDS. The matter was remitted for reassessment of allowable expenditure accordingly. en-us Wed, 19 Feb 2014 00:00:00 +0530 Thu, 19 Feb 2015 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247040 Tax deduction at source applies only to sums chargeable to tax in India. Payments routed through agents were treated as payments to the foreign carrier where the airway bills named the carrier's agents and the agents acted for a disclosed principal, so the airfreight component fell within treaty protection for profits from operation of aircraft in international traffic and no TDS was required on that amount. By contrast, amounts paid to resident agents for non-airfreight components were not covered by that protection and remained subject to TDS. The matter was remitted for reassessment of allowable expenditure accordingly. Case-Laws Income Tax Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247040