TDS on certain foreign payments - reimbursements of expenses - ...

Case Laws Income Tax

March 14, 2024

TDS on certain foreign payments - reimbursements of expenses - independent professional service - The case involves a dispute over the classification of services obtained from foreign entities by the appellant, a law firm proprietor. While the appellant argues that these services constitute legal services exempt from TDS, the Assessing Officer contends that they fall under 'Fees for Technical Services', warranting TDS deductions. The court directs a reevaluation of the nature of services and compliance with DTAA provisions, highlighting the appellant's right to seek exemption under 'Independent professional services'.

View Source

← Previous Next →

TDS on certain foreign payments - reimbursements of expenses - ...

Case Laws Income Tax

March 14, 2024

You may also like:

TDS disallowance u/s 40(a)(i) for non-deduction on overseas payments towards patent fees, reimbursement of official fees and professional fees, treating such payments as...

TDS u/s 195 - reimbursement of travelling expenses paid to foreign parties - a payment in the nature of a mere reimbursement of actual expenses would not be covered by...

TDS on reimbursement of expenses - The assessee has raised debit note on which there is no profit element - the AO cannot fastened the liabilities of TDS as there is...

TDS u/s 194C - Non deduction of tds on reimbursement of expenses made to group companies without any markup - In the case of reimbursement of expenses, the expenditure...

TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS...

Valuation - inclusion of reimbursement of expenses - Apparently, there is no reimbursement on actual basis and the exclusion under the category of 'reimbursement...

TP adjustment on account of reimbursement of seafarer expenses - Revenue has only doubted the genuineness of the alleged reimbursement of expenses made by the assessee...

TDS u/s 195 - Taxability as royalty or FTS - the payment in question made was towards reimbursement or expenses and not reimbursement of service - HC

TDS on reimbursement of cost for providing access to system and management audit methodology updates, etc - these are reimbursement of expenses. Once these are...

TDS u/s 195 - No TDS is required to be deducted on the payment of advertisement expenses and technical and professional charges to foreign national as these recipients...

TDS u/s 194J - payment for service charges - reimbursement of expenses - the payment made by KSL and ML to HSL for various expenses incurred would be a reimbursement and...

TDS - it is not possible to accept the contention that reimbursement of salary coupled with other reimbursement of international and domestic travel is reimbursements of...

TDS u/s 194J - the reimbursement was paid to professionals, who had met some expenditures - the professional charges are claimed along with the reimbursement of...

TDS u/s 195 - Payment of Royalty or not - The assessee agreed for reimbursement of cost incurred by the GTRC for doing research activity as a part of joint research on...

The assessee earned income from professional services rendered in foreign countries like Japan, Nepal, and Singapore. The Income Tax Appellate Tribunal (ITAT) examined...

Quick Updates: