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TDS credit is eligible to be claimed from the country in which related income was taxed
Case Law Details
- Case Name
- Turner Broadcasting System Asia Pacific Inc. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 31/05/2022
- Courts
- All ITAT, ITAT Delhi
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Turner Broadcasting System Asia Pacific Inc. Vs DCIT (ITAT Delhi)
Conclusion: TDS credit can be claimed in the country in which the related income was offered to tax.
Held: Assessee derived revenue from the grant of exclusive rights to Turner International India Private Limited (TIIPL’) in India to sell advertising on the products and to distribute the products, namely, (a) satellite delivered television services; (b) from interactive entertainment services; and (c) from entertainment mobile telecommunications services. AO/TPO had proposed certain adjustments in the income of the assessee f...
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