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Income of NR agent for arranging NR Artists in India not taxable in status of ‘Entertainer’ under India-UK DTAA

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  • Income of NR agent for arranging NR Artists in India not taxable in status of ‘Entertainer’ under India-UK DTAA
Posted onon May 8, 2014

Tenet Tax Daily May 05 2014

By tenettax-team
Corporate Tax, International Tax

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Sum paid to acquire rights of telecasting from outside India, in absence of its link with PE in India, wasn’t royalty
Non-resident couldn’t be penalized with sec. 234B interest if its whole income was subjected to withholding tax

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