Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

TDS u/s 195 - compensation received for loss of business - the ...


Foreign Company Compensation Not Taxed in India; No TDS u/s 195 Due to Lack of Permanent Establishment.

May 28, 2018

Case Laws     Income Tax     AT

TDS u/s 195 - compensation received for loss of business - the foreign company does not have permanent establishment in India - thus payments are not liable for taxation in their hands in India and no TDS shall be deducted u/s 195 - AT

View Source

 


 

You may also like:

  1. TDS u/s 195 - Disallowance of sales commission paid to foreign agents - There is no dispute that these foreign agents do not have permanent establishment in India and...

  2. TDS u/s 195 - Disallowance u/s 40(a)(i) - the said income in the hands of non-resident has to be considered in the light of the provisions of DTAA between India and the...

  3. TDS u/s 195 - Disallowance of commission expenditure paid to foreign agents for non-deduction of tax - Assessee has consistently denied that they do not have any...

  4. TDS u/s 195 - Commission paid - when undisputedly TEI is not having any Permanent Establishment (PE) in India the income of TEI received as commission from assessee...

  5. TDS u/s 195 - Disallowance u/s 40(a)(i) - payment made to International Freight Forwarding Agents (related companies) - those foreign companies are independent legal...

  6. The Appellate Tribunal addressed the issue of TDS u/s 195 on sub contract charges paid to a Singapore company. The Non-Resident company argued it falls under Section...

  7. TDS u/s 195 - disallowance of design expenses u/s.40(a)(i) - it seems that the amount paid by the assessee to the foreign party as fee for technical services is subject...

  8. TDS u/s 195 - payment of commission for export of goods - payment of commission to its associated enterprises in Foreign Countries that did not have any permanent...

  9. The recipients were non-residents without any permanent establishment or business connection in India. The services were rendered outside India for which commission was...

  10. TDS u/s 195 - payments made by the assessee for marketing services to the US Company as taxable in India as FTS [Fee for Technical Services] - US Company does not have...

  11. The ITAT addressed TDS u/s 195 withholding tax demand by the AO on foreign remittances for clinical trials, consultancy, and market surveys. The "make available" clause...

  12. Withholding Tax u/s 195 - CIT(A) examined the taxability of the non-resident under the provisions of the DTAA between India and Italy. The AO, in the Remand Report, had...

  13. The Appellate Tribunal addressed the issue of Tax Deducted at Source (TDS) u/s 195 concerning payments for examination fees to a foreign university. The key point was...

  14. Income accrued in India - permanent establishment (PE) - Withholding of tax in India - vessel engaged in seismic survey at high sea - The sum paid by the applicant to...

  15. 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...

 

Quick Updates:Latest Updates