#section 195
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526 articlesIncome Tax
Income Tax
Warranty obligation expenses cannot be treated as ‘fees for technical services’
Income Tax
Income Tax
Holding company not liable to deduct TDS on Shares purchased by its Subsidiary
Income Tax
Income Tax
ITAT directs dept to check residential status of Barclays Bank before disallowing interest paid to it
Income Tax
Income Tax
TDS Deduction on Payment to Non Residents
Income Tax
Income Tax
Reg. Application in Form 15E for section 195(2) & 195(7) certificates
Income Tax
Income Tax
TDS not deductible on payment for time charter of ships to non-resident
Income Tax
Income Tax
TDS on income accrued outside the Indian territory for services rendered
Income Tax
Income Tax
TDS on advertisement expenses paid to Facebook, Tapjoy etc. -ITAT Restores matter to AO
Income Tax
Income Tax
No TDS on commission paid to a foreign agent for service provided outside India
Income Tax
Income Tax
No section 195 TDS on IT support services as same is not technical services
Income Tax
Income Tax
No TDS on Sale of Software by treating it as Royalty
Income Tax
Income Tax
Target marketing on overseas social media or automated advertising platforms not taxable as ‘Royalty’
Income Tax
Income Tax
Advertisement charges paid to non-resident company cannot be considered as royalty
Income Tax
Income Tax
