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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Disallowance u/s 40(a)(i) - 'Export Sales Commission' payments ...


Export Sales Commission to Non-Residents: Section 40(a)(i) & Section 195 Apply Only If Taxable in India.

June 24, 2015

Case Laws     Income Tax     AT

Disallowance u/s 40(a)(i) - 'Export Sales Commission' payments made to the non resident u/s.195 - section 195 would only apply if the payment in question is taxable as income in India and not otherwise - AT

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