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Certificate issued U/s./ 195(2) was not withdrawn so assessee was not required to deduct TDS and could not be treated as assessee in default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