Payment made to USA entities cannot be disallowed on account of non deduction of tax at source

Brief: In view of non-discrimination clause under the India-USA tax treaty, the non-resident should be given same treatment as given to resident’s taxpayers. Accordingly, the payment made to USA entities cannot be disallowed on account of non deduction of tax at source.

Citation: Central Bank of India Vs. DCIT (ITA No. 4155/M/2003, 4156/M/2003 and 4157/M/2003)

Court : Income-tax Appellate Tribunal, Mumbai

Recently, the Mumbai bench of the Income-tax Appe

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