https://www.taxtmi.com/caselaws?id=332444 The Tribunal upheld the decision of the Ld. CIT(A) that the assessee was not liable to withhold tax on payments made for ground rent, advertisement, and exhibition expenses to foreign entities without a Permanent Establishment in India. The Tribunal dismissed the Revenue's appeal, affirming that the payments were not subject to tax withholding under Section 195(1) of the Act, as they constituted business receipts in the hands of the payees and did not attract tax liability in India. en-us Wed, 14 Sep 2016 00:00:00 +0530 Fri, 04 Nov 2016 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332444 The Tribunal upheld the decision of the Ld. CIT(A) that the assessee was not liable to withhold tax on payments made for ground rent, advertisement, and exhibition expenses to foreign entities without a Permanent Establishment in India. The Tribunal dismissed the Revenue's appeal, affirming that the payments were not subject to tax withholding under Section 195(1) of the Act, as they constituted business receipts in the hands of the payees and did not attract tax liability in India. Case-Laws Income Tax Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332444