Case Law Details
Case Name : ACIT Vs Ms. KPMG (ITAT Mumbai)
Related Assessment Year : 2009-10, 2010-11 & 2011-12
Courts :
All ITAT ITAT Mumbai
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ACIT Vs Ms. KPMG (ITAT Mumbai)
Conclusion: Since the nature of services rendered by non-resident professional showed that none of the services resulted in making available of any technical knowledge, experience, skill, know, how or process, therefore, professional fee paid to non-residents could not be subjected to TDS under section 195.
Held: AO disallowed deduction by assessee with respect to profesional fee paid to non-resident for want of TDS under section 195. It was held looking at the nature of services rendered by residents, it became clear that none of the services result in mak...
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Dear Sir,
Could you advise me how much I need to pay TDS
TDS on (doctor) Professional fee to NRI doctor staying USA having PAN in India and providing services in India
Paid in July: consolidated amount paid (April to July) Rs.1400000-20% TDS u/s 195
Paid in Oct: consolidated amount paid (Aug and Sep) Rs. 400000-20% TDS u/s 195
Is this correct and what will be the interest to be paid for late TDS filing