TDS u/s 195 - where the recipient of income of parent company is ...

Tax Deduction at Source Not Required When Recipient Isn't Taxable in India: Section 195 Clarified in Havells Case.

December 21, 2018

Case Laws Income Tax HC

TDS u/s 195 - where the recipient of income of parent company is not chargeable to tax in India, then the question of deduction of tax at source by the payer would not arise - Decision in the case of Havells India Limited distinguished.

View Source

← Previous Next →

TDS u/s 195 - where the recipient of income of parent company is ...

Tax Deduction at Source Not Required When Recipient Isn't Taxable in India: Section 195 Clarified in Havells Case.

December 21, 2018

Case Laws Income Tax HC

You may also like:

TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

TDS u/s 192 - Liability of tax deduction at source from the salary paid to teachers who are nuns or priests of the religious congregations - Chargeability to tax is not...

Amendment of section 197. - Scope extended - where, in the case of any income of any person or sum payable to any person, the income-tax is required to be deducted at...

Tax Deduction at Source (TDS) on purchase of goods - FINANCE Bill, 2021

Implementation of Tax Deduction at Source (TDS) under GST

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

Deduction of tax at source (TDS) on Software - Notification

Where the amount of sub-contract payments made by the assessee though without tax deduction at source, has been included by the recipient in his return of income and the...

The High Court dismissed the appeals filed by the Revenue as withdrawn, holding that the appeals did not fall under the exception carved out in Circular No. 3.1(l) dated...

Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

Assessee voluntarily declared income under "income from other sources" in return. AO disallowed deduction claimed for coordination and settlement expenses due to lack of...

Disallowance of demurrage charges and reimbursement of salary paid to seconded employees on account of non-deduction of tax at source was dismissed, following coordinate...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

The CBIC clarified that for online services supplied by suppliers or through e-commerce operators to unregistered recipients, irrespective of the supply value, the tax...

Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

Quick Updates: