https://www.taxtmi.com/caselaws?id=257286 Production expenses in film business may justify a limited ad hoc disallowance where cash expenditure is involved, and the article notes a 5% restriction on cash s. Payments made abroad to a non-resident without a permanent establishment in India, or for services covered by a specific treaty article, are not chargeable to tax in India, so no tax withholding obligation arises and disallowance under section 40(a)(i) is not sustainable. The same principle is stated for modelling fees paid to UK residents for services rendered in Nepal. Penalty exposure must then be recomputed consequentially in line with the quantum relief. en-us Fri, 28 Mar 2014 00:00:00 +0530 Mon, 09 Mar 2015 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257286 Production expenses in film business may justify a limited ad hoc disallowance where cash expenditure is involved, and the article notes a 5% restriction on cash s. Payments made abroad to a non-resident without a permanent establishment in India, or for services covered by a specific treaty article, are not chargeable to tax in India, so no tax withholding obligation arises and disallowance under section 40(a)(i) is not sustainable. The same principle is stated for modelling fees paid to UK residents for services rendered in Nepal. Penalty exposure must then be recomputed consequentially in line with the quantum relief. Case-Laws Income Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257286