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Case nº A.A.R. No. 1110 of 2011 of Authority for Advance Rulings, Wednesday April 30, 2014 (case In Re: Oxford University Press, New Delhi Vs)

Judgment Cited in Precedent Map Related
JudgeFor Appellant: Mr. H.P. Ranina, Advocate and Ms. Ruchika Bhatia, Dy. Manager (Fin.) and For Respondents: Mr. Ajay D. Kulkarni, A.O., Dy. CIT (OSD)
PresidentArijit Pasayat, J. (Chairman) and T.B.C. Rozara, (Member)
Resolution DateWednesday April 30, 2014

Judgment:

  1. The applicant, Oxford University Press, is an Indian branch of Oxford University Press, U.K., a Department of Oxford University U.K. It is engaged in publishing, printing and reprinting of educational books for schools, Universities, Professional and other educational institutions or scholarly books. The applicant has appointed Ms. Geetha Kumararaja (hereinafter referred to as "Ms. Geetha"), a resident of Colombo, Sri Lanka and designated her as "Resident Executive" as per letter of appointment dated 31st May, 2011, with duties and responsibilities contained in communication dated 6th June, 2011 for a period of 12 months commencing on 1st June, 2011. She is being paid remuneration and reimbursement of expenses as per the said letter of appointment and is carrying on duties and responsibilities exclusively for the applicant as per the said communication dated 6th June, 2011. The monthly remuneration and reimbursement of expenses are set out in the said letter of appointment dated 31st May, 2011. These are remitted to Ms. Geetha's Bank account in Colombo, Sri Lanka from the Applicant's bank Account in India.

  2. Presenting the above facts, the applicant seeks ruling of this Authority on the following questions:-

    1) Whether on the facts and in the circumstances of the case and in law payment to Ms. Geetha Kumararaja (hereinafter referred to as "Ms. Geetha") in her bank account in Sri Lanka, of monthly remuneration of retainer fees for services rendered in 'Sri Lanka should be subjected to tax deduction under the income tax act, in India?

    2) Whether on the facts and in the circumstances of the case and in law fixed monthly sum paid to Ms. Geetha in reimbursement of expenses on storage space, telephone and internet should be subjected to tax deduction under the income tax act, in India?

    3) Whether on the facts and in the circumstances of the case and in the law fixed monthly sum paid to Ms. Geetha in reimbursement of expenses for local conveyance should be subjected to tax deduction under the income tax act, in India?

    4) Whether on the facts and in the circumstances of the case and in the law payment of fixed sum to Ms. Geetha outstation tours towards Dearness Allowance for overnight stay outside Colombo should be subjected to tax deduction under the income tax act, in India?

    5) Whether on the facts and in the circumstances of the case and in the law payment of fixed sum to Ms. Geetha in reimbursement for outstation tours conveyance...

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