TDS u/s 195 - grossing up - the obligation to pay the tax is on ...

Case Laws Income Tax

November 6, 2018

TDS u/s 195 - grossing up - the obligation to pay the tax is on the recipient and since the assessee in terms of the agreement agreed to pay the taxes, the same has to be necessarily added to the income of the recipient and therefore, the principle of grossing up has to be applied.

View Source

← Previous Next →

TDS u/s 195 - grossing up - the obligation to pay the tax is on ...

Case Laws Income Tax

November 6, 2018

You may also like:

Principle of grossing up u/s 195A - TDS u/s 195 - the obligation to pay the tax is on the University of Warwick and since the assessee in terms of the agreement agreed...

Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose...

TDS u/s 195 - disallowance u/s 40(a)(i) - AO has invoked Explanation-2 to Sec.195(1) as inserted by Finance Act, 2012 w.r.e.f. 01.04.1962. However, the assessee could...

TDS u/s 195 - secondment agreement for an employee - the assessee for all practical purposes has to be treated as employer of the seconded employees. There is no...

TDS u/s 195 - section 195 itself is quite explicit in its language while providing withholding of tax in respect of any payment, which is chargeable to tax in India....

TDS u/s 195 r.w.s. 192 - salary costs of a seconded employee - The employees in their capacity as employees of the assessee had to control and supervise the activities...

Valuation under service tax - inclusion of TDS (withholding tax) where burden born by the recipient (payer) in the gross value - Amount of TDS is required to be...

TDS u/s 195 - Non-deduction of TDS for legal and professional charges paid - no technical knowledge, skill, experience, knowhow or process is made available to assessee...

TDS u/s 195 - assessee in default as per Section 201(1) - As Section 195 is applicable only to a person who is responsible for paying to deduct tax at the time of credit...

TDS u/s 195 - applicability of TDS - incidence of tax unless the recipient of income has a tax liability in respect of such payments, the person making the payment...

Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...

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 - payment made to non-resident marketing partner - the services rendered by marketing partner is in the nature of FTS, the assessee ought to have deducted...

TDS u/s 195 - Once the payment does not fall either under Article 12 or Article 14, in absence of any other provision in the treaty specifically dealing with such...

TDS u/s 195 - professional charges to counsel/ lawyers outside India - Norway, Denmark, Sri Lanka, Malaysia, Russia, Luxembourg, Australia, Republic of Korea, South...

Quick Updates: