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Income Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

TDS u/s 195 - Commission paid - when undisputedly TEI is not ...

Case Laws     Income Tax

August 27, 2020

TDS u/s 195 - Commission paid - when undisputedly TEI is not having any Permanent Establishment (PE) in India the income of TEI received as commission from assessee company was not chargeable to tax in India as the same was neither accrued in India nor received in India and as such was not required to deduct tax at source u/s 195 of the Act. - AT

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