#section 195
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526 articlesIncome Tax
Income Tax
No FTS on Project-Specific Design Services; ‘Make Available’ Test Not Met, No Disallowance u/s 40(a)(i)
Income Tax
Income Tax
No TDS on Foreign Commission as Income Not Taxable in India: ITAT Rajkot
Income Tax
Income Tax
AMP expense incurred exclusively for business is revenue expenditure: ITAT Delhi
Income Tax
Income Tax
TDS not applicable on payments for imported Business Information Reports: SC
Income Tax
Income Tax
Payments for Business Information Reports did not attract Section 195 TDS: Bombay HC
Income Tax
Income Tax
TNMM vs “Other Method” & Validity of Berry Ratio under Limited Risk Model: ITAT Delhi in Verizon India Case
Income Tax
Income Tax
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
Income Tax
Income Tax
No separate notional interest adjustment when working capital adjustment made under TNMM
Income Tax
Income Tax
Year-End Provisions Attract TDS – Disallowance u/s 40(a)(ia) Does Not Bar Action u/s 201 – Matter Restored for Limited Verification – ITAT Bangalore
Income Tax
Income Tax
Section 195 TDS on Share Purchase from Non-Resident: Complete LTCG Guide
Income Tax
Income Tax
No TDS on Overseas Commission; Section 40(a)(i) Disallowance Deleted, Revenue Appeal Dismissed
Income Tax
Income Tax
ITAT Delhi Quashes Search Assessments for Mechanical Approval u/s 153D; Entire Proceedings Held Non-Est
Income Tax
Income Tax
No TDS Liability on Foreign Commission as Income Not Taxable in India
Income Tax
Income Tax
