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Withholding tax was required on sum paid to ‘Nicholas Cage’ for appearing in product launch at Dubai: ITAT

March 21, 2020[2020] 115 taxmann.com 386 (Mumbai - Trib.)
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INCOME TAX : Where assessee had made payment to an award winning celebrity Nicolas Cage, for an appearance made by him at Dubai (UAE) in a product launch event for promoting business of assessee in India, assessee would be liable to withhold taxes from payment so made as it was because of this relationship between event in Dubai and business of assessee in India that income had accrued and arisen to celebrity making appearance in Dubai launch event. Thus Commissioner (Appeals) was justified in upholding impugned demands raised under section 201 read with section 195 in respect of appearance made by celebrity

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