TDS credit is eligible to be claimed from the country in which related income was taxed

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...