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 June 2019 Year 2019 This

TDS on payment for web based training fees - in the absence of ...

Case Laws     Income Tax

June 26, 2019

TDS on payment for web based training fees - in the absence of any transfer of technology, the payment is not covered under the definition of ‘fees for technical services’ (FTS) - No TDS liability on payments made for web based training.

View Source

 


 

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. CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents...

  3. 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...

  4. TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee,...

  5. Transfer fees and non occupancy charges - contribution towards the transfer fees and non occupancy charges are covered by the principle of mutuality and is not...

  6. Accrual of income in India - Royalty / FTS - the software maintenance fees, consulting charges and training fees which are incidental to software license fee, assumes...

  7. Additions u/s. 9(i)(vi) - transfer of technology fee as royalty or technical fee - In the absence of any findings from the Revenue that the Acqueon Technologies Ltd Inc....

  8. Royalty Payment - TDS on remittance to University of Cambridge, UK, which is for examination fee, books purchased and teacher’s training fee - the payment made by...

  9. TDS u/s 195 - disallowance u/s 40(a)(i) - payment to a foreign entity as testing /certification fees outside India - the assessee bonafidely believed that such...

  10. TDS u/s 194C OR 194J - short deduction of TDS - placement fees / carriage fees paid to cable operators - the activities covered by Section 194C are more specific and the...

  11. The 2003 Policy of the Punjab Government granted exemption from payment of Market fee under Clause (i) of 11.4.2, but did not specifically exempt Rural Development fee....

  12. AEO programme digitization - Ease of doing business - Development of web-based application for AEO-T1- reg.

  13. 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...

  14. The ITAT examined two issues: (1) Tax deduction at source (TDS) u/s 195 on payments to seconded employees, and (2) disallowance of technology fees paid to the parent...

  15. TDS u/s 195 - Once the payment does not fall either under Article 12 or Article 14, in absence of any other provision in the treaty specifically dealing with such...

 

Quick Updates:Latest Updates