This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
TDS not applicable on payments for imported Business Information Reports: SC
Case Law Details
- Case Name
- Director of Income Tax (International Taxation) Vs Dun And Bradstreet Information Services India Pvt. Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Director of Income Tax (International Taxation) Vs Dun And Bradstreet Information Services India Pvt. Ltd. (Supreme Court of India)
The case before the Supreme Court of India arose from a dispute regarding applicability of tax deduction at source (TDS) under Section 195 of the Income-tax Act, 1961 on payments made for imported Business Information Reports. The assessee had made remittances to Dun & Bradstreet, USA without deducting TDS. The Assessing Officer held that TDS was applicable and passed an order under Sections 195 read with 201, which was upheld by the CIT(A).
R...
Author Info
