Except in the case of Honda Motors Japan, payments made to all ...

Income Tax

September 12, 2016

Except in the case of Honda Motors Japan, payments made to all other 17 non-resident associate companies do not attract the provisions of S.195 and consequently 40(a)(i) of the Act, as no portion of the income of these companies arising from the supply of parts etc. was liable for tax in India. - AT

View Source

← Previous Next →

Except in the case of Honda Motors Japan, payments made to all ...

Income Tax

September 12, 2016

You may also like:

Section 195, would apply only if payments made from a resident to another non-resident and not between two nonresidents situated outside India. .... - SC

TDS u/s 195 - payments made to non-residents for professional fees - assessee was having option of choosing more favourable provisions of the DTAAs.

TDS u/s 195 - import of software or supply of software - payment made by the assessee to non-resident companies would amount to royalty, liable to TDS - AT

TDS liability u/s 195 - payments made to the non-residents / father of the non-resident - The entire payment was made to the resident Indian who is also the father of...

TDS u/s 195 - payment to non-resident for the purpose of testing charges FTS paid to KEMA Netherlands and CESI, Italy, TDS is, therefore, deductible u/s 195 - AT

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...

Levy of Service tax - Reverse Charge Mechanism - consulting engineer service - amount paid to Honda Japan under the Technical Agreement - the amount was paid to...

TDS u/s 195 - Interest u/s 201(1A) - Purchase of property from non-resident - On behalf of NRI, the Payment made to GPA Holder / bank - Payments made to both the parties...

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...

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...

Quick Updates: