New User / Register | Bookmarks | Annual Subscription | Feedback |
Login: Stay
| Forget Password |
           
TMI - Tax Management India. Com  

Recent Discussionss:

SERVICE TAX ON LIQUIDATED DAMAGES Excise duty liabilities on one FG use in other FG within the Factory Export Without Central Excise registration Excise Duty on Tooling developed by Supplier SERIES OF INVOICES service tax credit on commission service received 1% interest penalty when cenvat credit reversed without utilising Treatment of Share Issue Expenses in realtion to increased Authroised Capital Service Tax & Vat Bot charged on Window 8.1 Professional purchased transportation of goods by railway
 
Discussions Forum
Home Forum Income Tax Month 5 2010 2010 (5) This
← Previous Next →
 

TDS on payment made to non resident for sample analysis charges (testing Charges) -withholding tax - Income Tax

 
Issue Id: - 1931
Dated: -14-05-2010
By:- HARSHA JOSHI
TDS on payment made to non resident for 'sample analysis charges' (testing Charges) -withholding tax

an Indian company is making payment to a German company towards 'sample analysis charges'(testing Charges), so as to make the particular indian product acceptable in European Countries.based on their parameters,if this product satisfies their technical specification,based on this 'chemical analysis report'they can purchase this product from us. whether this payment attracts provisions of Section 195, Article 12 of DTAA between India & Germany? or can we take benefit of a TMI-31936, as these services were rendered & will be utilised abroad?

Post Reply
 
Previous Posts
 


Dated: - 15-05-2010
By: - Anuj Gupta
Mr.Harsha, Yes this payment if made to a non resident attracts provisions of section 195.Also is your Company paying charges for earning income outside India.If the answer is yes then the case law reported by you may of some help, but there are other direct case laws which will help you.

 
 
Previous Next

 

what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options




Go to Mobile Website Go To Top
© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.