#section 195
Log in to FollowEvery article filed under the “section 195” tag — analysis, news and updates.
526 articlesIncome Tax
Income Tax
In Absence of PE, Software Licence Income Not Royalty Under India-USA DTAA: ITAT Delhi
Income Tax
Income Tax
Software Cost Cross-Charge Not FIS/Royalty – ITAT Delhi Follows Earlier Year in SNC Lavalin Case
Income Tax
Income Tax
Routine Group Support Not FTS or Royalty: ITAT Mumbai Grants ₹109.7 Cr Relief
Corporate Law
Corporate Law
Reopening Based on IDS Disclosure Invalid: Bombay HC Slams Revenue for “Abuse of Power”
Income Tax
Income Tax
ITAT Delhi deletes TDS demand – Repair/Replacement of spare parts is NOT Fees for Technical Services
Income Tax
Income Tax
Foreign Agent Commission Not Taxable: ITAT Quashes 40(a)(i) Disallowance for Services Outside India
Income Tax
Income Tax
Form 15CB Filed, TDS Deposited & DTAA Followed – ITAT Deletes 201(1)/201(1A) Demand as No Default Exists
Income Tax
Income Tax
“Make-Available” Clause Saves Pratt & Whitney – Wins ₹242 Cr FTS Dispute- Aircraft Engine Repair Abroad Not FTS – Tribunal Holds No Transfer of Know-How to Indian Clients
Income Tax
Income Tax
EDC Charges to HUDA Are Not Rent, No TDS Required: Delhi HC
Income Tax
Income Tax
ITAT Mumbai Deletes ₹4.52 Cr TDS Disallowance on Foreign Commissions
Income Tax
Income Tax
Income Tax Assessment Void Without Draft Order for Non-Residents: ITAT Delhi:
Income Tax
Income Tax
TDS on Non-Resident Payments: Section 195 Analysis
Income Tax
Income Tax
No Section 40(a)(i) Disallowance for Purchases from Foreign AEs without PE in India: Delhi HC
Income Tax
Income Tax
