Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Payment to overseas institution as fees for awarding the ...

Income Tax

July 8, 2014

Payment to overseas institution as fees for awarding the degrees, supplying books and course material – There is no transfer of any technical know-how or technical services - No TDS required - AT

View Source

 


 

You may also like:

  1. TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee,...

  2. Classification of services - Whether or not, the Boards and the University are educational institutions - Held Yes - education would mean the entire process of learning,...

  3. Exemption from GST or not - Educational Services or not - the applicant does not have any specific curriculum and does not conduct any examination or award any...

  4. TP adjustment on account of payment of overseas support fee - The assessee has its head office outside India and the decision, on the basis of which the assessee gets...

  5. Validity of Show Cause Notice (SCN) - Levy of service tax - fees collected by them towards internet fee and skill development fee - educational institution - HC declined...

  6. Provisional attachment - Allegation on the University for giving fake degrees - when the challenge to the action of the respondent authority in declaring the degrees...

  7. Works Contract Service on supply and laying of pipelines for water supply project awarded by Tamil Water Supply and Drainage Board - Stay granted. - AT

  8. Classification of services - fee paid to overseas players - reverse charge - the remuneration received by the petitioner from the IPL franchisee could not be taxed under...

  9. Capitalization of regularization fee paid - Construction of hospital building - The assessee has rightly booked the payment under the cost of construction of the...

  10. Clarification on GST rate applicable on supply of food and beverage services by educational institution.

 

Quick Updates:Latest Updates