TDS not deductible on payment of compensation to Cricket South Africa

Board of Control for Cricket in India Vs DCIT (ITAT Mumbai) ITAT Mumbai held that the payment of compensation to CSA (Cricket South Africa) under the Termination Agreement is also not taxable under the provisions of the India-South Africa DTAA. Since the payment is not chargeable to tax in India in the hands of CSA, therefore, there is no obligation on the assessee to deduct tax at source under section 195 of the Act. Facts- As compensation for the termination of the CLT20 Tournament and in consideration of CSA’s obligations in the aforesaid agreement, the assessee agreed to pay CSA, net of ...