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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

TDS u/s 195 - Disallowing assessee’s export commission payments ...


Export Commission Payments Allowed: No TDS Needed u/s 195 Due to No Tax Liability in India.

January 18, 2019

Case Laws     Income Tax     AT

TDS u/s 195 - Disallowing assessee’s export commission payments on account of non-deduction of TDS thereby invoking sec. 40(a)(i) - Since there is no tax liability in India on such income, there is not TDS liability u/s 195

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