#section 195
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552 articlesIncome Tax
Income Tax
AMP expense incurred exclusively for business is revenue expenditure: ITAT Delhi
Income Tax
Income Tax
TDS not applicable on payments for imported Business Information Reports: SC
Income Tax
Income Tax
Payments for Business Information Reports did not attract Section 195 TDS: Bombay HC
Income Tax
Income Tax
TNMM vs “Other Method” & Validity of Berry Ratio under Limited Risk Model: ITAT Delhi in Verizon India Case
Income Tax
Income Tax
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
Income Tax
Income Tax
No separate notional interest adjustment when working capital adjustment made under TNMM
Income Tax
Income Tax
Year-End Provisions Attract TDS – Disallowance u/s 40(a)(ia) Does Not Bar Action u/s 201 – Matter Restored for Limited Verification – ITAT Bangalore
Income Tax
Income Tax
Section 195 TDS on Share Purchase from Non-Resident: Complete LTCG Guide
Income Tax
Income Tax
No TDS on Overseas Commission; Section 40(a)(i) Disallowance Deleted, Revenue Appeal Dismissed
Income Tax
Income Tax
ITAT Delhi Quashes Search Assessments for Mechanical Approval u/s 153D; Entire Proceedings Held Non-Est
Income Tax
Income Tax
No TDS Liability on Foreign Commission as Income Not Taxable in India
Income Tax
Income Tax
No TDS on Foreign Commission Where Income Not Chargeable in India: ITAT Agra
Income Tax
Income Tax
CIT(A) Cannot Dismiss Grounds as “Not Adjudicated”: ITAT Delhi
Income Tax
Income Tax
