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Income Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

TDS u/s 195 - TDS on the bank guarantee commission paid to a ...


TDS Not Applicable on Bank Guarantee Commission Paid to Foreign Bank: No Income Arises in India (Section 195.

March 19, 2016

Case Laws     Income Tax     AT

TDS u/s 195 - TDS on the bank guarantee commission paid to a foreign bank - no income can be said to have accrued or arisen in India to the VTB bank u/s 4, 5 and 9 of the Act. - AT

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