ERUDITUS EDUCATION PRIVATE LTD. Vs. DIT INTERNATIONAL TAXATION

JUDGEMENT

(1.) THE applicant M/s. Eruditus Education Private Limited is a private limited company incorporated and registered in India and is in the business of providing high quality executive education programmes to Indian corporate and other participants. The applicant entered into a Programme Partnership Agreement with Ms. INSEAD, a tax resident company at Singapore which is in the business of providing various management education programmes globally. As per the Programme Partnership Agreement INSEAD is obliged to conduct teaching intervention as per the agreed terms while Eruditus, the applicant, shall assist in the marketing, organizing, managing and facilitating a conduct of the programme. The duration of the programme shall be 11 months and the teaching intervention to be conducted by INSEAD will be for a period of 30 days that will consist of in -class teaching on INSEAD global campuses in Singapore and France, in -class teaching in India and teaching through telepresence in Singapore in the manner set out in the agreement as follows: -

(2.) THE applicant seeks ruling from the Authority for Advance Rulings on the following questions: -

(3.) BASED on the answer to question (3) above, would the receipts by INSEAD from ERUDITUS suffer withholding tax under Section 195 of the Act, and if so at what rate?