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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

TDS liability - There was and still is no obligation on the part ...


Tax Not Deducted at Source for Interest Remittance to Head Office or Foreign Branch by Appellant's Branch.

January 17, 2018

Case Laws     Income Tax     AT

TDS liability - There was and still is no obligation on the part of the appellant’s said branch to deduct tax while making interest remittance to its head office or any other foreign branch. The permanent establishment and the head office have to be taken as separate entities for all purposes. - AT

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