Computing deduction u/s 10AA - exclusion from export turnover - ...

High Court Rules Tribunal Erred on Section 10AA Deductions; No Services Rendered Outside India, Excluding Expenses Correctly.

August 1, 2020

Case Laws Income Tax HC

Computing deduction u/s 10AA - exclusion from export turnover - The issue in the instant case is whether at all expenses were incurred for rendering any of the services outside India. On facts, it has been established that no such services have been rendered. Therefore, we are of the considered view that the Tribunal fell in error in reversing the decision of the DRP. - HC

View Source

← Previous Next →

Computing deduction u/s 10AA - exclusion from export turnover - ...

High Court Rules Tribunal Erred on Section 10AA Deductions; No Services Rendered Outside India, Excluding Expenses Correctly.

August 1, 2020

Case Laws Income Tax HC

You may also like:

Export of services - various issues - provided outside India - Delivered Outside India - Services rendered in India - Used in India etc. - AT

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

The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...

Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

The commission has been paid to non-resident outside India for services rendered outside India - where the non-resident agent operates outside India, no part of his...

TDS u/s 195 - Both the conditions have to be satisfied simultaneously, that is, the services which are source of income should be utilized in India and services should...

Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside...

TDS u/s 195 - Disallowance of commission u/s 40(a)(ia) - the commission has been paid to various nonresident entities in respect of sales affected by the assessee...

Export of service - “intermediary service” or not - service rendered by the appellant to overseas universities/colleges - The Tribunal found that the appellant's...

Income accrued in India - Salary income - services rendered outside India - AO objected that evidence was not produced for receiving the foreign allowance outside India...

Taxability of salary income in India while rendering service in abroad - assessee is NRI - income accrued inside or outside India - assessee is a non-resident employee...

Taxability of income in India - deduction with respect to salaries paid by appellant in foreign currency outside India to expatriates working in India - Indo-Japan tax...

Deduction u/s 80-O – if the services are rendered by assessee from India, the mere fact that foreign enterprises has utilized these services in India would not...

TDS u/s 195 - Addition u/s 40(a)(ia) - Commission paid outside India not chargeable under Income Tax Act. HC held that if business operations carried out outside India,...

Disallowance u/s 40(a)(i) - Non deduction of TDS - sales commission paid to agents outside of India, who are having no permanent establishment in India, in respect of...

Quick Updates: