TDS - Since the reimbursement of expenditure by the holding ...

Holding Company Expense Reimbursements Not Taxable; No TDS Required on Payments Made Outside India.

August 3, 2015

Case Laws Income Tax AT

TDS - Since the reimbursement of expenditure by the holding company is not leading to any accrual of income in the hands of that company, the question of making TDS on such income does not arise. Further the amounts paid outside India in the instant case are not falling under either royalty, interest or fee for technical services, therefore they are not chargeable to tax in India - AT

View Source

← Previous Next →

TDS - Since the reimbursement of expenditure by the holding ...

Holding Company Expense Reimbursements Not Taxable; No TDS Required on Payments Made Outside India.

August 3, 2015

Case Laws Income Tax AT

You may also like:

TDS disallowance u/s 40(a)(i) for non-deduction on overseas payments towards patent fees, reimbursement of official fees and professional fees, treating such payments as...

TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS...

TDS u/s 194C - Non deduction of tds on reimbursement of expenses made to group companies without any markup - In the case of reimbursement of expenses, the expenditure...

TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these...

TP adjustment on account of reimbursement of seafarer expenses - Revenue has only doubted the genuineness of the alleged reimbursement of expenses made by the assessee...

TDS on reimbursement of expenses - The assessee has raised debit note on which there is no profit element - the AO cannot fastened the liabilities of TDS as there is...

Levy of GST - reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India - rate of GST - the Ruling pronounced...

TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s...

TDS u/s 195 - Taxability as royalty or FTS - the payment in question made was towards reimbursement or expenses and not reimbursement of service - HC

TDS u/s 195 - Payment of Royalty or not - The assessee agreed for reimbursement of cost incurred by the GTRC for doing research activity as a part of joint research on...

Assessee was the founder and Managing Director of a company engaged in export of spices, pickles etc. Approximately 98% of the company's revenue came from exports. As...

TDS - u/s 194J and u/s 195 - payment by way of reimbursement to member companies, allowances paid to resident and non-resident personnel and payment to foreign agents -...

TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of...

The tribunal held that the amounts received by the appellant for reimbursement of medical expenses, dog squad maintenance costs, and expenses incurred for celebrating...

Valuation - inclusion of reimbursement of expenses - Apparently, there is no reimbursement on actual basis and the exclusion under the category of 'reimbursement...

Quick Updates: