#section 195
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526 articlesIncome Tax
Income Tax
Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency
Income Tax
Income Tax
Understanding Section 195: TDS on Payments to Non-Residents
Custom Duty
Custom Duty
ESTAT Dismisses Appeal: Customs Fails to Prove Delay in Order Receipt
Income Tax
Income Tax
TDS not deductible on web hosting services as such services are not royalty or FTS
Income Tax
Income Tax
Canada Resident Eligible for India-Canada DTAA Benefit: ITAT Delhi
Service Tax
Service Tax
TDS from Own Account not excludible from Gross Taxable Value
Income Tax
Income Tax
Software eligible same rate of Depreciation as Computer System
Income Tax
Income Tax
Booking fee collected from non-resident airlines not taxable as royalty
Income Tax
Income Tax
Deduction u/s 37(1) not available to pharmaceutical company gifting freebies to doctors
Income Tax
Income Tax
Disallowance restricted to 0.5% of guarantee value in corporate guarantee to AE
Income Tax
Income Tax
Amendment to section 54F restricting investment in property to India is not retrospective
Income Tax
Income Tax
Section 271(1)(c) penalty unjustified without Income Concealment or Inaccurate Particulars
Income Tax
Income Tax
Consideration paid for testing ability of candidates doesn’t qualify as royalty hence TDS not deductible
Income Tax
Income Tax
