The ITAT Delhi ruled on TDS u/s 195 and disallowance u/s ...

ITAT Delhi held that non-deduction of tax u/s 195 on shipment charges not consultancy services. Payments not liable for TDS. Decision in favor of assessee upheld by CIT(A). No taxability as income not deemed to accrue in India. AO's view rejected.

Case Laws Income Tax

May 21, 2024

The ITAT Delhi ruled on TDS u/s 195 and disallowance u/s 40(a)(i) for non-deduction of tax on shipment clearing and forwarding charges. The AO considered the services as consultancy, requiring tax deduction. However, CIT(A) deleted the addition, stating the income did not accrue in India. The AO's basis was advice on tariff ratio, but the ITAT found it insufficient to classify as consultancy. Merely providing information does not equate to consultancy services. The decision favored the assessee as the income was not deemed to accrue in India.

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The ITAT Delhi ruled on TDS u/s 195 and disallowance u/s ...

ITAT Delhi held that non-deduction of tax u/s 195 on shipment charges not consultancy services. Payments not liable for TDS. Decision in favor of assessee upheld by CIT(A). No taxability as income not deemed to accrue in India. AO's view rejected.

Case Laws Income Tax

May 21, 2024

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