Home Highlights September 2014 Year 2014 This

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1. TDS u/s 195 on payment of secondment cost - The assessee has reimbursed the salary cost of seconded employees on cost-to-cost basis without any profit element. The...

2. 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...

3. TDS u/s 195 OR 192 - the payment made by the assessee towards reimbursement of expenses is in the nature of salary cost of the assigned employees subject to TDS u/s 192...

4. TDS u/s 195 - Disallowance of reimbursement of mobilization and demobilization expenses - there was no legal obligation u/s 195(1) on the assessee to deduct tax at...

5. 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...

6. TDS u/s 195 - payment made to its parent company - Although, the assessee strongly relied upon the certificate issued by the Deloitte GmbH and contended that the payment...

7. TDS u/s 195 - usance interest on delayed payment to its holding company - The assessees being responsible for paying to the non-residents usance interest which was...

8. TDS u/s 195 - addition u/s 40(a)(i) - Since, there was clear law by the decision of Hon'ble Supreme Court, the assessee has made payment without deducting tax at source....

9. Levy of service tax - Cost sharing agreement - group company associated enterprise - since the activities under taken under the cost sharing agreement do not amount to...

10. 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...

11. Disallowance of expenses u/s.40(a)(ia) - Non deduction of TDS u/s 195 - at the time of payment made by the assessee to non-residents, there was an ambiguity in the...

12. 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...

13. TDS u/s 195 - Payment made to non residents - since the services in question provided by M/s. Korea Search to the assessee company do not fall in the category of fees...

14. TDS u/s 195 - copyrighted software products - payment made by the assessee to its parent company for purchase of copyrighted software to be distributed in India for end...

15. 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...