Bookmarks   Feedback   Annual Subscription   New User   Login  
Tax Management India .com   
   TMI - Tax Management India. Com   
WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    status foodgrain pulses and oilseed    *    Service tax exemption for transportation of life saving medicines    *    Applicability Of Service tax on Liquidated Damages    *    Goods and GST Bill passed    *    determination of assessable value for job work transaction    *    CENVAT CREDIT    *    Excise Cenvat credit on Electricity Power bill    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    GLOW SIGN AND HOARDING    *    Regarding cenvat credit on service tax on rent a cab    *    Potato Chips as Namkeen    *    Central Excise Exemption of ₹ 150 Lakhs    *    Cenvat credit on water treatment plant    *    Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted - Tri    *    CENVAT credit demo cars capital goods input nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot be allowed - Tri    *    Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips - in this Revenue neutrally background, there could be no malafide on the part of the appellant to evade duty - Tri    *    Validity of statutory provisions - Imposition of penalty on company and directors - he legislature while in view of such situation has granted discretion to the executive, at the same time, provided for sufficient guidelines and safeguards so that such discretion does not convert into arbitrary or discretionary exercise of powers - HC    *    Strengthening Our Debt Markets (Dr. Raghuram G. Rajan, Governor - August 26, 2016 - at Annual Day Address to Foreign Exchange Dealers Association of India, Mumbai)
 
Discussions Forum
Home Forum Income Tax
← Previous Next →

Applicability of TDS on commission to foreign agents paid outside india. - Income Tax

#1 Issue Id: - 1949
Dated: 25-5-2010
By:- satbir singh wahi
Applicability of TDS on commission to foreign agents paid outside india.

  • Forum

circular no.7/2009(f.no.500/135/2007-ftd-I) dt 22.10.2009 has withdrawn circular 23 dt 23.07.1969, 163 dt 29.05.1975, 786 dt 7.02.2000. in view these whether commission to foreign agents outside india can be paid , whether tds is applicable, what one is to comment in form 15CB.

Post Reply

Posts / Replies

 

#2 Dated: 28-5-2010
By:- GOPALJI AGRAWAL
Commission can be paid to foreign agents without TDS if these agents have not PE in India. IN form 15CB, the rate would be NIL
#3 Dated: 20-4-2012
By:- HARSHA JOSHI

what would be the position in view of the recent AAR ruling in case of  SKF Boilers and Driers Pvt.Ltd., will TDS be made applicable?


#4 Dated: 25-5-2012
By:- Anuj Gupta

Case law of AAR SKF Boilers has litlle persuasive value as the said case is applicable only the applicant and the Income Tax Department.

There is case of Toshoku Ltd (SC) and Eon Technology P.Ltd.(DHC) on the matter, and they have persuasive value over the SKF case.


Post Reply



 

← Previous Next →
what is new what is new

Advanced Search

Latest Updates

Forum

Featured

Experts

More Options

Communication




|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version