#section 195
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526 articlesIncome Tax
Income Tax
No requirement to approach Tax Officer for nil withholding certificate u/s. 195(2) where non-resident is not liable to tax
Income Tax
Income Tax
National Aviation Co. of India Vs. DCIT (ITAT Mumbai)
Income Tax
Income Tax
Taxpayer can remit monies abroad without tax deduction if it is of opinion that remittance is wholly exempt from tax
Income Tax
Income Tax
Payment made to USA entities cannot be disallowed on account of non deduction of tax at source
Income Tax
Income Tax
Despite section 195 TDS breach, no section 40(a)(i) disallowance
Income Tax
Income Tax
Compensation including interest on cancellation of contract not taxable in absence of PE
Income Tax
Income Tax
Interest and Damages Not Taxable Under DTAA if no PE
Income Tax
Income Tax
Payments to non-residents would be subject to withholding tax only if the income is chargeable to tax- SC
Income Tax
Income Tax
TDS on foreign remittance deductible only if tax is assessable in India
Income Tax
Income Tax
Withholding tax deductible only if non-resident’s income chargeable to tax in India
Income Tax
Income Tax
Cross Boarder transactions are subject to tax in India – HC in Vodafone
Income Tax
Income Tax
S. 195 Samsung Electronics Reversed By Supreme Court
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Income Tax
Procedural Provisions Relating to TDS and Filing of TDS Statements under Income Tax Act 1961
Income Tax
Income Tax
