#section 195
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526 articlesIncome Tax
Income Tax
HC Remands Case to Assess Viacom 18’s Transponder Payments as ‘Royalty’ Under India-US DTAA
Income Tax
Income Tax
TDS to be deducted on amount of actual payment and not on provision made
Income Tax
Income Tax
Disallowance u/s. 40(a)(i) quashed as commission paid to non-resident outside India is not taxable
Income Tax
Income Tax
Applicability of TDS on Rent Payments for Residential/Commercial Properties
Income Tax
Income Tax
Provision of Spa Consultancy falls under ‘Independent Personal Services’ hence not taxable in India
Income Tax
Income Tax
Disallowance u/s. 40(a)(i) for non-deduction of TDS from foreign remittance restored back to AO
Income Tax
Income Tax
Exempt LTCG Under India-Mauritius DTAA Not Adjustable Against Taxable Losses: ITAT Mumbai
Income Tax
Income Tax
Payment of interest and penalty due to default in payment of license fee is revenue expenditure
Income Tax
Income Tax
Understanding HRA, TDS, and Income tax notices: Analysis
Income Tax
Income Tax
CBDT notifies Changes in TDS Return Form 26Q and 27Q
Income Tax
Income Tax
Revisionary power u/s. 263 not sustainable as there is neither error of law nor of facts
Income Tax
Income Tax
Reimbursements for seconded employees did not constitute FTS: Karnataka HC
Corporate Law
Corporate Law
Reimbursement of Salaries to Seconded Employees Does Not Constitute FTS
Income Tax
Income Tax
