Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    SCN Issued Two Days Beyond Section 73(2) Deadline...     TaxTMI    CBIC Revises Tariff Values Under Section 14(2) for...     TaxTMI    Diamond Imprest Authorisation Form Updated with...     TaxTMI    Sea Cargo Manifest Regulations: CBIC Extends...     TaxTMI    CBIC Implements Electronic Processing for Personal...     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     TaxTMI    SEBI Introduces New Governance Rules for High Value...     TaxTMI    Government exempts Bengal gram from AIDC and SWS...     TaxTMI    CGST Rules Amended: Rule 164 Changes Affect Tax...     TaxTMI    SEBI Eases ESG Compliance: New Green Credit...     TaxTMI    CBIC Clarifies Section 128A Waiver Eligibility for...     TaxTMI    Transfer of Development Rights Constitutes...     TaxTMI    GST Fraud Mastermind Denied Bail Under Sections...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

IT - Affiliate Agreement - sharing of fee - Distance learning ...


Affiliate Agreement Payments for Online Courses Not Subject to TDS in India, Not Considered Royalties Under Tax Law.

May 15, 2012

Case Laws     Income Tax     AT

IT - Affiliate Agreement - sharing of fee - Distance learning courses - information through website situated outside India - no royalty - no TDS

View Source

 

← Previous Next →

 

You may also like:

  1. TDS disallowance u/s 40(a)(i) for non-deduction on overseas payments towards patent fees, reimbursement of official fees and professional fees, treating such payments as...

  2. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

  3. TDS u/s 194C - payments made by the assessee to its affiliates - Payment towards face value of the meal vouchers to the affiliates - The entire scheme relating to...

  4. Income accrued in India - income in respect of “off-shore supply” of equipment - DTAA between India and Austria - The part of the operations of supply agreement have...

  5. TDS u/s 194C - payment of freight charges w/o deducting TDS - tripartite agreement - payment made to the Truck Operator Union (through the assessee company) - The ITAT...

  6. 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...

  7. TDS u/s 195 - Addition u/s 40(a)(ia) - Commission paid outside India not chargeable under Income Tax Act. HC held that if business operations carried out outside India,...

  8. Levy of interest u/s 201(1A) - Delay in depositing TDS to government - When the assessee has made payment of TDS on 07.07.2014 by way of online payment and the same was...

  9. TDS u/s 195 - sales commission expenses paid to agents outside India - The commission income earned by foreign agents for services rendered outside India does not accrue...

  10. TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of...

  11. TDS u/s 195 - disallowance u/s. 40(a)(i) - chargeability of amount to tax in India - rendering of technical services under India-Singapore tax treaty - whether being...

  12. Online filling and Issuance of Preferential Certificate of Origin under India Korea Comprehensive Economic Partnership Agreement (IKCEPA) for India's Exports to Republic...

  13. The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...

  14. The dispute revolves around the non-payment of outstanding dues by the Corporate Debtor to the Appellant, pursuant to an agreement for providing e-Auction solutions. The...

  15. Taxability in India - amount received by the assessee from offshore supplies of plants and equipments - PE in India or not? - The Tribunal questioned the differential...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: GST Payment Made via DRC-03 Without Filing DRC-03A: Procedural Lapse o...
F: Input Tax Credit Available for Technical Services Used in Foreign Busi...
C: Investment Advisers and Research Analysts Can Now Collect Advance Fees...
H: Insolvency Professionals Must Use Baanknet Platform for Liquidation Sa...
H: SEBI Extends Timeline for Retail Algorithmic Trading Standards to Augu...
F: Input Tax Credit on Guest House Rent: Navigating Section 17(5) Restric...
F: Superintendent's Authority to Issue DRC-07 Summary When Original Deman...
F: Soil Purchase for Resale: Can Dispatch Challans Replace Proper Invoice...
F: GST Audits Have No Time Limitation Under Section 65, Unlike Show Cause...
A: Mandatory GSTR-1 Filing: Reporting Outward Supplies Under GST With 15 ...
A: Filing OPC Annual Returns: 180-Day Deadline, Required Forms, and Commo...
A: Deodorant Sprays vs. Traditional Attars: Why Natural Indian Perfumes O...
A: Low-Quality Chinese Imports Harm Indian Industries: Solutions Include ...
A: Comprehensive Export Risk Management: Strategies for Political, Econom...
A: India's Pharmaceutical Industry Seeks to Reduce Dependence on Chinese ...
A: Proposed U.S. Tariffs on Indian Pharmaceuticals Could Raise Drug Price...
A: Saharanpur Wooden Craftsmanship: Traditional Artistry Supporting Artis...
A: Preserving Cultural Heritage: How Mithila Paintings Support Women Arti...
A: Mughal-Inspired Mirzapur Rugs: Preserving Traditional Craftsmanship Wh...
H: GST Orders Uploaded Without Proper Service Violate Natural Justice, Co...
H: GST Time Extension During COVID-19: Court Defers Ruling on Section 168...
H: Bail denied for mastermind accused of Rs. 53.03 Crore GST fraud throug...
H: Lufthansa Wins Challenge Against Withholding Tax Rate Change Under Ind...
H: Section 54F Deduction Denied: Timing of House Purchase and Constructio...
H: Tax Relief: Exchange of Old Flat for New in Redevelopment Not Taxable ...
H: Interest on Rupee-Denominated CCDs Must Be Benchmarked Against Domesti...
H: Assessee in Power Business Denied Enhanced 35% Depreciation Under Sect...
H: Taxpayer's Appeal Succeeds as Cash from Selling Deceased Wife's Jewelr...
H: Quantitative Restrictions on LAM Coke Imports Valid Under Section 9A o...
H: Courier Company Penalized for CIER Violations Despite KYC Compliance C...