The Appellate Tribunal addressed the issue of Tax Deducted at ...

ITAT rules no TDS for payments to foreign university for exam fees. No Permanent Establishment found. Decision consistent with tax treaty. Appeal allowed.

Case Laws Income Tax

June 26, 2024

The Appellate Tribunal addressed the issue of Tax Deducted at Source (TDS) u/s 195 concerning payments for examination fees to a foreign university. The key point was whether the income deemed to accrue or arise in India necessitated TDS. The Tribunal found that the affiliation between the appellant and the foreign university did not establish a Permanent Establishment in India. The payment for conducting examinations did not constitute Fees for Technical Services under the tax treaty. The Tribunal emphasized the principle of consistency in decision-making, citing relevant case law. Ultimately, the disallowance of TDS was overturned, and the appeal by the assessee was allowed.

View Source

← Previous Next →

The Appellate Tribunal addressed the issue of Tax Deducted at ...

ITAT rules no TDS for payments to foreign university for exam fees. No Permanent Establishment found. Decision consistent with tax treaty. Appeal allowed.

Case Laws Income Tax

June 26, 2024

You may also like:

Taxable services or not - activity of collecting/ exam fee - the applicant satisfies all the conditions of the pure agent as narrated in the Rule 33 of the CGST Rules,...

TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee,...

The ITAT addressed TDS u/s 195 withholding tax demand by the AO on foreign remittances for clinical trials, consultancy, and market surveys. The "make available" clause...

The Securities and Exchange Board of India (SEBI) issued the Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2024. The...

Withholding Tax (TDS) u/s 195 - payment of distribution fees - treatment as Royalty / FTS - DAPE [Dependent Agent Permanent Establishment - the Assessee cannot be...

Income accrued in India - interest income on loans in the form of suppliers credit given to Indian parties - As alleged that the Indian parties from whom the assessee...

PE in relation to moving ship - The foreign enterprise has the place of permanent establishment in this Country. The foreign enterprise thus satisfying the presence a...

TDS u/s 195 - Disallowance of sales commission paid to foreign agents - There is no dispute that these foreign agents do not have permanent establishment in India and...

TDS u/s 194C - payment of freight charges w/o deducting TDS - tripartite agreement - payment made to the Truck Operator Union (through the assessee company) - The ITAT...

Payment on transfer of virtual digital asset - Amends various rules i.e. Due Date of payment of TDS (Rule 30) - Certificate of TDS (Rule 31) - Quarterly statement /...

TDS u/s 195 - payment of commission for export of goods - payment of commission to its associated enterprises in Foreign Countries that did not have any permanent...

TDS u/s 195 - Disallowance u/s 40(a)(i) - the said income in the hands of non-resident has to be considered in the light of the provisions of DTAA between India and the...

TDS u/s 195 - payments made by the assessee for marketing services to the US Company as taxable in India as FTS [Fee for Technical Services] - US Company does not have...

TDS u/s 195 - existence of permanent establishment (PE) - payment made to various non-resident being during the year under consideration for purchase, installation and...

Income taxable in India or not - Taxation of Technical Collaboration Fees @ 10% u/s. 9(1)(vii) r.w.s 115A(1)(b) - The Appellate Tribunal considered the arguments...

Quick Updates: