TDS u/s 195 - assessee in default - payroll services rendered by ...

IBM Philippines Not Liable for TDS on Payroll Services Under Sec. 195; No Permanent Establishment in India.

February 6, 2023

Case Laws Income Tax HC

TDS u/s 195 - assessee in default - payroll services rendered by IBM Philippines to the assessee - as per Article 7(1) of Indian Philippines DTAA, the business profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. Admittedly, there is no permanent establishment of IBM Philippines in India. - the payments received by IBM Philippines shall not be liable for TDS under Section 195 of the IT Act. Therefore, assessee cannot be deemed as an 'assessee in default'. - HC

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TDS u/s 195 - assessee in default - payroll services rendered by ...

IBM Philippines Not Liable for TDS on Payroll Services Under Sec. 195; No Permanent Establishment in India.

February 6, 2023

Case Laws Income Tax HC

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