Case Law Details
Case Name : JCDecaux S.A. Vs ACIT (ITAT Delhi)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Delhi
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JCDecaux S.A. Vs ACIT (ITAT Delhi)
Conclusion: Surcharge and Education Cess was not leviable on receipts in the nature of Royalties and reimbursements of other expenses, which was offered to tax by assesse on gross basis under the India – France DTAA.
Held: Assessee- company was incorporated under the laws of France. It was a holding company of “JCDecaux” group. During the relevant period, assessee company was engaged in the field of R
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Dear sir,
my question is i have taken service from foreign compnay i need to make payment, will surcharge and cess is applicable with tds?
they have residency certificate and no pe certificate.