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Sum paid to NR for import of coal through agent not taxable in India: ITAT

August 22, 2019[2019] 110 72 (Indore - Trib.)/[2019] 179 ITD 388 (Indore - Trib.)

INTERNATIONAL TAXATION: Where assessee imported coal from four non-resident suppliers through common broker, namely 'SPEPL', since there was no role of SPEPL directly or indirectly in respect of sales, coal shipment services, collection of money and import documentation and SPEPL had no authority to conclude contract on behalf of non-resident suppliers nor it had any role leading to conclusion of contracts, case of assessee squarely fell in proviso to section 9(1) and income could not be deemed to have accrued or arose in India

INTERNATIONAL TAXATION: Where assessee availed services of its AE for obtaining inspection report for inspection of grade of coal at time of shipment at port at Indonesia to submit same to shipping agent at time of shipment, services provided were not in nature of 'Fee for Technical Service'

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