#section 195
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526 articlesIncome Tax
Income Tax
Payment towards interconnect usage charges to foreign telecom operators not taxable in India: ITAT Mumbai
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Income Tax
Physical rendition of service in India required as virtual service PE not considered under India-Singapore DTAA: ITAT Delhi
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Technical service in section 9(1)(vii) denote services catering to special needs and not facility provided to all: Delhi HC
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TDS not deductible on payment to non-resident for availing General Business Support Service: Bombay HC
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Payments for marketing services not taxable as FTS: ITAT Bangalore
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Legal Database Subscription not Copyright Transfer, Fee Not Royalty: Delhi HC
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Income from Indian Entities to Volvo Information Technology AB Not Taxable as Royalty: Delhi HC
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HC allows refund of Excess TDS deducted under section 195 to deductor
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Income Tax
Subscription, professional and training services not FTS hence not taxable: ITAT Delhi
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Vessel Damage Payments, Capital in Nature and Not fall under Section 5(2): ITAT
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Royalty u/s 9(1)(vi): Broadcasting rights for live event not chargeable to tax as royalty
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Section 248 Inapplicable to Tax Liability in Dividend Distribution by a Company
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Employee not liable for employer’s failure to deposit TDS on his Salary: Delhi HC
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