https://www.taxtmi.com/highlights?id=22045 Payments were made to individual models for a shoot carried out in Nepal. The said payments were not chargeable to tax in India as per the DTAA between India and UK and there is no tax at source. Thus, the provisions of Section 40(a)(i) were not applicable - AT en-us Mon, 09 Mar 2015 09:36:56 +0530 Mon, 09 Mar 2015 09:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22045 Payments were made to individual models for a shoot carried out in Nepal. The said payments were not chargeable to tax in India as per the DTAA between India and UK and there is no tax at source. Thus, the provisions of Section 40(a)(i) were not applicable - AT Highlights Income Tax Mon, 09 Mar 2015 09:36:56 +0530 https://www.taxtmi.com/highlights?id=22045