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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

TAS deduction - withholding tax u/s 195 - In the absence of any ...


Court Rules No Tax Withholding Required on Royalty Payments: Section 195 Inapplicable Due to No Chargeable Income.

September 11, 2015

Case Laws     Income Tax     HC

TAS deduction - withholding tax u/s 195 - In the absence of any income chargeable to tax arising on account of royalty in the hands of TLME at the material time, the question of withholding TAS would not arise - HC

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