https://www.taxtmi.com/caselaws?id=247040 The court determined that payments made to agents were effectively made to a non-resident foreign carrier, Lufthansa Airlines. It was held that the payments to Lufthansa were not chargeable to tax under the Income-Tax Act, 1961, based on the Double Taxation Avoidance Agreement between India and Germany. As a result, the assessee was not liable to deduct tax at source for airfreight payments to Lufthansa. The appeal was successful, overturning previous orders, and the assessing officer was directed to calculate deductible airfreight expenses and process refunds for other payments to resident agents within three months. 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 The court determined that payments made to agents were effectively made to a non-resident foreign carrier, Lufthansa Airlines. It was held that the payments to Lufthansa were not chargeable to tax under the Income-Tax Act, 1961, based on the Double Taxation Avoidance Agreement between India and Germany. As a result, the assessee was not liable to deduct tax at source for airfreight payments to Lufthansa. The appeal was successful, overturning previous orders, and the assessing officer was directed to calculate deductible airfreight expenses and process refunds for other payments to resident agents within three months. Case-Laws Income Tax Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247040