A Manufacturing Company is having an agreement with its raw material supplier in US to import material. as per terms of the agreement the supllier company (US) need to visit India on the exp of Indian company and help them in conducting some quality related test before supply. Whether the payment to foreign national as advance for expenses on travel of Foreign national should be treated as payment of Foreign technical consultancy or otherwise for the pupose of deduduction of tax at sourse /withholding tax?
CAclubindia
