#section 195
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526 articlesIncome Tax

Income Tax
Benefit of DTAA available to services which doesn’t include element of make available technology
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Transfer of shares by one set of shareholders to another doesn’t give rise to any taxable event in hands of company
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Payment by Google Ireland not in nature of royalty is not taxable in India: ITAT Bangalore
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60% depreciation was allowable on printers and routers as same formed part of an Integrated System with Computers
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No TDS liability u/s 195 on sales commission paid to overseas subsidiary for non-technical services as same was not ‘FTS’
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TDS order passed beyond four-year time limit u/s 201(1) was Invalid
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TDS Obligations: Reimbursement of Expenses vs. Fee for Technical Services
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An Insight Into Tax Avoidance, Backed By Recent Developments
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Passing of order u/s. 201(1) and 201(1A) beyond four year held as barred by limitation: Karnataka HC
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Tax Deduction Not Required for Remittances to Foreign Subsidiaries: ITAT Delhi
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Reimbursement on account of secondment of employees cannot be treated as FTS: ITAT Delhi
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Vodafone Idea Not Required to Deduct TDS on Foreign Telecom Charges: SC
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Domestic company paying DDT u/s. 115O doesn’t enter domain of DTAA: ITAT Pune
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