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#section 195

Every article filed under the “section 195” tag — analysis, news and updates.

526 articles
Income TaxFinance Act 2010 Retrospective Tax Amendment Read Down for Offshore Services: Karnataka HC
Income Tax

Finance Act 2010 Retrospective Tax Amendment Read Down for Offshore Services: Karnataka HC

CA Vijayakumar Shetty4 days ago
Income TaxITAT Hyderabad Remands Section 270A Penalty for Fresh Section 270AA Immunity Review
Income Tax

ITAT Hyderabad Remands Section 270A Penalty for Fresh Section 270AA Immunity Review

CA Sandeep Kanoi5 days ago
Income TaxSection 194B Online Gaming Threshold Applies Per Payment, Not Aggregate Winnings: ITAT Mumbai
Income Tax

Section 194B Online Gaming Threshold Applies Per Payment, Not Aggregate Winnings: ITAT Mumbai

CA Sandeep Kanoi5 days ago
Income TaxNo PE in India for Honda Trading Asia; TP Adjustments Infructuous: ITAT Delhi
Income Tax

No PE in India for Honda Trading Asia; TP Adjustments Infructuous: ITAT Delhi

CA Vijayakumar Shetty2 weeks ago
Income TaxITAT Upholds MakeMyTrip’s Website Depreciation, AMP & Reimbursement Claims
Income Tax

ITAT Upholds MakeMyTrip’s Website Depreciation, AMP & Reimbursement Claims

CA Vijayakumar Shetty3 weeks ago
Income TaxITAT Hyderabad Remands Appeal After Denial of Requested Virtual Hearing
Income Tax

ITAT Hyderabad Remands Appeal After Denial of Requested Virtual Hearing

CA Sandeep Kanoi3 weeks ago
Income TaxSalary Payments to Seconded Employees Not Subject to Section 195: Delhi HC
Income Tax

Salary Payments to Seconded Employees Not Subject to Section 195: Delhi HC

CA Sandeep Kanoi3 weeks ago
Income TaxSecondment Payments to Overseas Entities Taxable; Section 195 TDS Applicable: Delhi HC
Income Tax

Secondment Payments to Overseas Entities Taxable; Section 195 TDS Applicable: Delhi HC

CA Sandeep Kanoi4 weeks ago
Income TaxForeign Commission for Export Orders Not Liable to Section 195 TDS: ITAT Delhi
Income Tax

Foreign Commission for Export Orders Not Liable to Section 195 TDS: ITAT Delhi

CA Sandeep Kanoi1 month ago
Income TaxExpatriate Salary Paid by HO Allowed as Business Deduction Under DTAA: ITAT Mumbai
Income Tax

Expatriate Salary Paid by HO Allowed as Business Deduction Under DTAA: ITAT Mumbai

CA Vijayakumar Shetty1 month ago
Income TaxCIT(A) Cannot Dismiss Appeal Ex Parte Without Deciding on Merits: ITAT Bangalore
Income Tax

CIT(A) Cannot Dismiss Appeal Ex Parte Without Deciding on Merits: ITAT Bangalore

CA Siddesh Gaddi1 month ago
Company LawInterrogatories Maintainable in Oppression & Mismanagement Proceedings: Delhi HC
Company Law

Interrogatories Maintainable in Oppression & Mismanagement Proceedings: Delhi HC

CA Sandeep Kanoi1 month ago
Income TaxReceipt of interest by foreign banks on foreign currency loans to Indian concerns was taxable on gross basis
Income Tax

Receipt of interest by foreign banks on foreign currency loans to Indian concerns was taxable on gross basis

RATHI2 months ago
Income TaxSection 9(1)(vii) FTS Addition Set Aside; Taxability Must Be Examined Under Relevant DTAA: ITAT Delhi
Income Tax

Section 9(1)(vii) FTS Addition Set Aside; Taxability Must Be Examined Under Relevant DTAA: ITAT Delhi

CA Sandeep Kanoi2 months ago