#section 195
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552 articlesIncome Tax

Income Tax
Rendering cloud computing services not liable to tax in India as royalty or FTS/FIS
Income Tax

Income Tax
TDS not deductible on payments to Non-resident Telecom Operators
Service Tax

Service Tax
Service tax paid on services received from overseas service providers in foreign countries duly refundable
Income Tax

Income Tax
TDS Rate Chart for FY 2023-24 / AY 2024-25 – Updated
Income Tax

Income Tax
TDS deduction vis-à-vis amortization of discount on debentures needs re-adjudication due to additional evidences
Income Tax

Income Tax
No TDS on amount paid by resident to non-resident for resale of computer software through EULA agreements
Income Tax

Income Tax
TDS u/s 195 not deductible as payment to sister concern in USA is purely reimbursement of expense
Income Tax

Income Tax
TDS under Section 195 shall not be subjected to disallowance under S. 40(a)(i): ITAT
Income Tax

Income Tax
TDS not deductible on rental or ocean freight for ships as covered by Article 8 of India-Korea DTAA
Income Tax

Income Tax
Pre-clinical laboratory services by non-resident to Indian Customers not chargeable to tax in India
Custom Duty

Custom Duty
Appeal dismissed as time barred as no evidence of exact date of receipt of OIO by reviewing authority
Income Tax

Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
Income Tax

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

Income Tax
