#section 195
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526 articlesIncome Tax
Income Tax
CA Certificate has no decisive impact on taxability of non-residents income
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Fee for use of software taxable as Royalty
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Payment made for accreditation not covered by the definition of ‘royalty’ under Article 13(3) of India UK tax treaty
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DCIT Vs M/s Aban Offshore Ltd (ITAT Chennai)
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Payments to non-resident freight forwarders not chargeable to tax
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Income Tax
Interest u/s 234B due to lower deduction as per an order issued u/s 195
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Certificate issued U/s./ 195(2) was not withdrawn so assessee was not required to deduct TDS and could not be treated as assessee in default
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S. 195 Amount on which TDS to be deducted in case of composite amount
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Section 195- If payment has no element of income chargeable to tax in India then TDS not deductible
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Reimbursable expenditure received by the assessee cannot form part of the total income under DTAA between India and USA
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Section 195- Deductibility of Tax on disputed Payment
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Foreign artistes are chargeable to tax in India but their agents are not in the absence of PE- ITAT Mumbai
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No Penalty on remittance without deduction of tax on the basis of CA Certificate
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