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No TDS on supply of equipment's from NR if title in goods had passed on to assessee outside India

December 5, 2018[2018] 100 taxmann.com 67 (Delhi - Trib.)

IT/ILT : Where assessee had entered into consortium agreement with foreign companies, and foreign parties were required to supply equipments only and payments had been made directly to those parties and, title in goods had passed to assessee outside India at port of shipment, no income had accrued to those parties in India in terms of provisions of section 5 and section 9 and, therefore, provisions of section 195 did not apply to these payments

IT : Where assessee had made various payments to some PSUs for construction work for games but did not deduct TDS, since assessee was an implementing agency on behalf of Indian Olympic Association for preparation of these games and responsibility was on assessee to execute entire infrastructure for games, assessee was responsible for payment of sums to those PSUs and thus liable for TDS deduction under section 194C

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