Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

TDS u/s 195 - Disallowance of commission u/s 40(a)(ia) - the ...

Case Laws     Income Tax

May 3, 2022

TDS u/s 195 - Disallowance of commission u/s 40(a)(ia) - the commission has been paid to various nonresident entities in respect of sales affected by the assessee outside of India, the services have been rendered outside of India and the payments have been made outside of India. - Similarly the exhibition expenses have been paid in respect of participation in various exhibitions held outside of India and even the testing charges have been paid for testing services outside of India. - No Additions - AT

View Source

 


 

You may also like:

  1. TDS u/s 195 - export commission paid to foreign parties - the payment of commission are made to non-resident overseas agents who have no PE or business activities in...

  2. Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...

  3. Disallowance of expenses u/s.40(a)(ia) - Non deduction of TDS u/s 195 - at the time of payment made by the assessee to non-residents, there was an ambiguity in the...

  4. Disallowance u/s 40(a)(ia) - commission paid to foreign agents from India - All services are rendered abroad - When the payment made by the assessee to the overseas...

  5. TDS u/s 195 - disallowance u/s 40(a)(ia) of commission paid to foreign client - if a person paying interest or any other sum to a nonresident is not liable to deduct tax...

  6. TDS u/s 195 - Addition u/s 40(a)(ia) - no liability for deduction of tax at source arose under Section 195 in the case of mobilization and demobilization costs...

  7. TDS u/s 195 - Disallowance u/s 40(a)(i) - the said income in the hands of non-resident has to be considered in the light of the provisions of DTAA between India and the...

  8. Disallowance of Expenses u/s. 40(a)(ia) - Non deduction of TDS on commission - Pricing mechanism fixed by the Government of India, it is clear that the assessee has...

  9. TDS u/s 195 - non deduction of TDS on expenses paid/remitted abroad - Fee for Technical Services (FTS) - We endorse the findings of the Ld. CIT(A) that the payments made...

  10. TDS u/s 195 - disallowance u/s. 40(a)(i) for non deduction of TDS on payment to non-resident which is in nature of FTS(Fee for Technical Service) - beneficial provisions...

  11. TDS u/s 195 - Disallowance u/s 40(a)(ia) - non-deduction of TDS on payment of management fees - It is not even the allegation of the revenue that the non-residents had...

  12. Disallowance u/s 40(a)(i) - TDS u/s 195 OR 194A - interest paid to its Banker for import of certain goods from a supplier in USA - Section 194A shall not apply in case,...

  13. TDS u/s 195 - Disallowance of sales commission paid to foreign agents - There is no dispute that these foreign agents do not have permanent establishment in India and...

  14. TDS u/s 195 - disallowance u/s 40(a)(i) - commission paid to non-resident outside India for the services rendered outside India will not fall in the category of the...

  15. TDS u/s 195 - addition u/s.40(a)(i) - commission payable to the foreign agent - a person paying interest or any other sum to a non-resident is not liable to deduct tax...

 

Quick Updates:Latest Updates