#section 195
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526 articlesIncome Tax

Income Tax
TDS not deductible on reimbursement of Information technology costs
Income Tax

Income Tax
Consideration for right to use copy right shrink-wrap software amounts to royalty
Income Tax

Income Tax
No TDS liability on supplement rental paid as it is not connected to operation of leased aircraft, not covered in exclusion of sec. 10(15A)
Income Tax

Income Tax
No TDS liability arise on mere passing of book entry which gets reversed subsequently
Income Tax

Income Tax
FIEO requests Waiver of TDS for export-related payments for non-residents
Income Tax

Income Tax
Technical services utilized for making a source of income outside India is not taxable in India
Income Tax

Income Tax
Only Investments in respect of which income is exempt to be considered in working of disallowance U/s. 14A
Income Tax

Income Tax
ITAT referred case back to lower authorities as pre-requisite condition of DTAA is not ascertained
Income Tax

Income Tax
Tax at source not deductible on reimbursement of cost
Income Tax

Income Tax
CA Certificate not required for certain remittances: Govt
Income Tax

Income Tax
Sec. 9(1)(vii) Commission for procuring order & recovering payments is not a Technical services
Income Tax

Income Tax
Withholding tax Impact on Property transaction by Non-Residents Indian/Foreign Nationals
Income Tax

Income Tax
‘Success fee’ payable by Indian company to foreign company for financial advisory services attract TDS
Income Tax

Income Tax
