TDS u/s 195 - secondment agreement for an employee - the ...

Court Rules Assessee is Employer of Seconded Employees; No Tax Deduction at Source Needed u/s 195.

December 16, 2020

Case Laws Income Tax HC

TDS u/s 195 - secondment agreement for an employee - the assessee for all practical purposes has to be treated as employer of the seconded employees. There is no obligation in law for deduction of tax at source on payments made for reimbursement of costs incurred by a non resident enterprise and therefore, the amount paid by the assessee was not to suffer tax deducted at source under Section 195. - HC

View Source

← Previous Next →

TDS u/s 195 - secondment agreement for an employee - the ...

Court Rules Assessee is Employer of Seconded Employees; No Tax Deduction at Source Needed u/s 195.

December 16, 2020

Case Laws Income Tax HC

You may also like:

TDS u/s 195 r.w.s. 192 - salary costs of a seconded employee - The employees in their capacity as employees of the assessee had to control and supervise the activities...

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...

TDS u/s 195 on payment of secondment cost - The assessee has reimbursed the salary cost of seconded employees on cost-to-cost basis without any profit element. The...

TDS u/s 195 - seconded employees - Since the assessee has not become employer of seconded employees, what the assessee paid the employer is the income of those companies...

HC held that employees cannot claim TDS credit when their employer fails to remit deducted taxes to the Income Tax Department. Section 199 permits credit only upon...

The High Court addressed the issue of Tax Deducted at Source u/s 195 and addition u/s 40(a)(ia) for payments made to non-residents. The court examined the scope of...

The delayed deposit of employees' share of contributions towards ESIC and EPF by the assessee beyond the due dates prescribed under the respective Acts would constitute...

The High Court dismissed the appeals filed by the Revenue as withdrawn, holding that the appeals did not fall under the exception carved out in Circular No. 3.1(l) dated...

Credit of the tax deducted at source (TDS) as TDS deducted by the employer - mis-match of tax deducted u/s 192 and the amount reflected in Form 26AS - The Court...

TDS u/s 192 or 195 - reimbursement of salary of employees seconded - The employees to whom the part salary were paid by Serco UK on behalf of the Assessee, have...

The ITAT addressed various issues: disallowance u/s 40(a)(ia) for year-end provisions, deduction u/s 10AA for interest income, TDS u/s 195 for subscription fees, foreign...

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...

TDS - u/s 194J and u/s 195 - payment by way of reimbursement to member companies, allowances paid to resident and non-resident personnel and payment to foreign agents -...

TDS u/s 192 or 195 - salary and other allowances of expatriate employees - As perused the TDS certificates, Forms 15CA and 15CB, tax deducted by the assessee and all...

Grant of credit for tax deducted at source u/s 195 and surcharge - Tribunal was right in holding that the advances which are once held to be not income, could not have...

Quick Updates: