TDS u/s 192 or 195 - salary and other allowances of expatriate ...

Case Laws Income Tax

February 20, 2021

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 these documents are part of the paper book. There is no dispute that the assessee has deducted tax at source u/s 192 of the Act. On the given facts of the case, we are of the considered opinion that the provisions of Section 195 of the Act do not apply. - AT

View Source

← Previous Next →

TDS u/s 192 or 195 - salary and other allowances of expatriate ...

Case Laws Income Tax

February 20, 2021

You may also like:

TDS u/s 195 - assessee has already deducted tax under section 192 of the Act in respect of salary cost of expatriate employees - where profit attribution to a PE is...

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...

TDS u/s 192 - secondment agreement - Addition of payment/reimbursement of amount on account of salary, relocation and other related costs of expatriate employees - TDS...

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 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...

Reimbursement of salary paid to expatriate employees - assessee had already deducted TDS u/s 192 - The assessee was not liable to deduct TDS under section 194J on the...

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 192 - TDS - Salary - reimbursement/ payments made to employees under the head of uniform allowance - Whether the employee is able to substantiate his claim to...

TDS u/s 195 OR 192 - the payment made by the assessee towards reimbursement of expenses is in the nature of salary cost of the assigned employees subject to TDS u/s 192...

TDS u/s 192 or 195 - salary paid to expatriates - assessee has deducted tax at source u/s 192 of the Act. On the given facts of the case, we are of the considered...

Additions (Benefit) u/s 28(iv) - Expenditure incurred by the HO for salary paid to the expatriate employees for rendering services to PE - The tribunal upheld the...

TDS u/s 192 - Gift coupons were given to employees - The salary of employees comes from the revenue of the PSU and when huge amount of TDS is made from regular salary,...

TDS u/s 192 - salary - conveyance allowance and additional conveyance allowance received by the DO of LIC was permissible deduction under Section 10(14)

Short-deduction of TDS - interest u/s 201(1) OR 201(1A) - non-deduction of TDS u/s 194A OR 192 - Assessee also could not substantiate that the employees have spent the...

TDS u/s 192 or 195 - payment made to manpower deployed overseas - remuneration paid by the assessee for the contract of services are in the nature of salary only and no...

Quick Updates: