10% TDS Applicable on Payment to FSII for Availing Pilot training, rules ITAT

Reliance Commercial Dealers Limited Vs CIT (ITAT Mumbai)

Facts- The assessee is a company engaged in the business of Air Transport of Passengers and is a holder of Non-Scheduled Air Transport (Passenger) Services (NSOP) permit granted by the Director General of Civil Aviation / Ministry of Civil Aviation.

During the Financial Year 2015-16, the assessee had made payment of USD 61,200 (amounting to Rs.40,30,020) to Flight Safety International Inc, USA for availing training of pilots. However

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