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TDS - u/s 194J and u/s 195 - payment by way of reimbursement to ...


TDS Case: No Default for Assessee on Reimbursements and Allowances u/ss 194J, 195, and 201(1) of IT Act.

August 26, 2023

Case Laws     Income Tax     AT

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 - reimbursement of Indian Salary and benefits - Member employer company deducts tax at source under section 192 of the Act from the Indian salary of such employee as they continue to get their salary from his employer member companies. - CIT(A) rightly held that assessee not in default u/s 201(1) - AT

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