#section 195
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526 articlesIncome Tax
Income Tax
Assessee entitled to Interest on TDS paid as per AO’s direction of which refund was granted subsequently by Appellate Authorities
Income Tax
Income Tax
Retrospective amendment to Income-tax Act has no impact on DTAA
Income Tax
Income Tax
ADIT (International Taxation) Vs. Adani Enterprises Ltd. (ITAT Ahmedabad)
Income Tax
Income Tax
‘Freight beneficiary’ in a shipping business to be assessed under normal Income tax provisions and not u/s. 172
Income Tax
Income Tax
‘Grossing up’ in absence of PAN should be at rates in force and not at 20%
Income Tax
Income Tax
If income is not chargeable to tax in India, tax is not required to be deducted u/s 195(1)
Income Tax
Income Tax
Non-resident not liable to pay advance tax on account of default of payer
Income Tax
Income Tax
NRI (purchaser) liable to deduct u/s. section 195 on value of Property before making payment
Income Tax
Income Tax
Assessee not entitled to claim depreciation on an asset which has been written off from books
Income Tax
Income Tax
Reimbursement of salary & expenses under secondment agreement not liable for TDS u/s.195
Income Tax
Income Tax
TDS on amount paid to agent of foreign airlines u/s. 194C or u/s.195?
Income Tax
Income Tax
No TDS on Reimbursement of Relocation Expenses of Outbound Employees
Income Tax
Income Tax
No Tax deduction required on reimbursement of expenses
Income Tax
Income Tax
