#section 195
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526 articlesIncome Tax

Income Tax
TDS not deductible on payment of compensation to Cricket South Africa
Income Tax

Income Tax
Distribution fees paid by Google India to Google Ireland doesn’t attract TDS u/s. 195
Income Tax

Income Tax
Amount not being royalty cannot be brought to tax in India in absence of PE
Income Tax

Income Tax
Cost allocation between group companies without any markup is reimbursement of expense not liable for TDS
Income Tax

Income Tax
Payment by Google India to Google Ireland is not Royalty/ FTS hence TDS not deductible
Income Tax

Income Tax
Profit margin forgone by assessee could not be held as expenditure for creating intangible or goodwill
Service Tax

Service Tax
Indian resident party of agreement liable to meet TDS obligation
Income Tax

Income Tax
TDS u/s 195 not deductible as payment doesn’t qualify under fees for technical service
Income Tax

Income Tax
Tax Deduction and Documentation for Salary – AY 2023-24
Income Tax

Income Tax
How NRI can save TDS on selling immovable property in India
Income Tax

Income Tax
No TDS liability on income received on non-technical services outsourced to foreign company
Income Tax

Income Tax
No royalty if payment made by Google India to Google Ireland for purchase of online advertisement space for resale to Indian Advertisers
Income Tax

Income Tax
India and UAE DTAA not contain any article concerning FTS
Income Tax

Income Tax
