TUMKUR MINERALS PVT. LTD,VASCO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, appeal of the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

TDS does not arise. The assessee had made payment of destination sampling charges to non- resident service providers for the services rendered by them outside India, which were utilized by the assessee-company for the purpose of earning income from the source outside India. Therefore, the assessee had submitted that services were rendered outside India and in fact the services