#section 195
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552 articlesIncome Tax
Income Tax
Countrywise Withholding Tax Rates: IT Act vs. Tax Treaties/DTAA
Income Tax
Income Tax
Countrywise Withholding Tax Rates / Chart as per DTAA
Income Tax
Income Tax
‘Make Available’ Test Not Met, No TDS on US Software Contractor Payments: ITAT Bangalore
Income Tax
Income Tax
No Tax in India on German Tax Resident’s Professional Service Receipts Under DTAA: ITAT Mumbai
Income Tax
Income Tax
No Escape from TDS on Identified Year-End Provisions; ITAT Grants Relief Where Tax Paid Before Return Due Date
Income Tax
Income Tax
No TDS on UAE Consultancy Payments as India-UAE DTAA Lacks FTS Article: Kolkata ITAT
Income Tax
Income Tax
Understanding TDS on Immovable Property Purchases: A Buyer’s Guide
Income Tax
Income Tax
Routine Administrative Workload Cannot Justify Delay in Filing Appeal: ITAT Bangalore
Income Tax
Income Tax
No Double Taxation Allowed Even if Expense Claim Found Non-Genuine: ITAT Mumbai
Income Tax
Income Tax
No Specific Charge = No Penalty – ITAT Deletes 270A Penalty for Vague Notice Bonafide Claim
Income Tax
Income Tax
No TDS on Foreign Agent Commission for Services Rendered Abroad; ITAT Deletes Section 40(a)(i) Disallowance
Income Tax
Income Tax
Application for NIL withholding tax rightly rejected since taxability matter pending before ITAT
Income Tax
Income Tax
No FTS on Project-Specific Design Services; ‘Make Available’ Test Not Met, No Disallowance u/s 40(a)(i)
Income Tax
Income Tax
