TDS u/s 195 - Addition u/s 40(a)(ia) - Commission paid outside ...

Overseas commission payments exempt from TDS; rectification overreach quashed.

December 19, 2024

Case Laws Income Tax HC

TDS u/s 195 - Addition u/s 40(a)(ia) - Commission paid outside India not chargeable under Income Tax Act. HC held that if business operations carried out outside India, income derived therefrom not deemed to accrue or arise in India. Commission paid for services rendered by non-resident outside India not subject to TDS u/s 195. Rectification proceedings to deny deduction for such commission payment without jurisdiction as no mistake apparent. Impugned notice, rejection of preliminary objections and consequential reassessment proceedings quashed. Assessee's appeal allowed.

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TDS u/s 195 - Addition u/s 40(a)(ia) - Commission paid outside ...

Overseas commission payments exempt from TDS; rectification overreach quashed.

December 19, 2024

Case Laws Income Tax HC

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