Liability to deduct TDS u/s 195(1) – cost sharing agreement - ...

Court Rules Cost-Sharing Agreement as Tax Evasion Tool; Payments Classified as Royalty u/s 195(1) of Income Tax Act.

September 30, 2014

Case Laws Income Tax HC

Liability to deduct TDS u/s 195(1) – cost sharing agreement - utilizing intranet facilities - this Cost Sharing Agreement is only a device to avoid payment of tax - It is nothing but a royalty - HC

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Liability to deduct TDS u/s 195(1) – cost sharing agreement - ...

Court Rules Cost-Sharing Agreement as Tax Evasion Tool; Payments Classified as Royalty u/s 195(1) of Income Tax Act.

September 30, 2014

Case Laws Income Tax HC

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