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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Non deduction of tds u/s 195 - assessee is not liable to deduct ...


Non-resident agents' services outside India exempt from tax deduction at source u/s 195, says High Court.

March 23, 2015

Case Laws     Income Tax     HC

Non deduction of tds u/s 195 - assessee is not liable to deduct tax at source when the non-resident agent provides services outside India on payment of commission - section 9 of the Act is not applicable to the case on hand - HC

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