TDS u/s 195 - the search fee and license fee were distinct from ...

Income Tax

June 8, 2018

TDS u/s 195 - the search fee and license fee were distinct from each other and that the search fee received under the SA was independent of the LA and was not taxable in India as FTS under Article 12(5)(a)of the DTAA

View Source

← Previous Next →

TDS u/s 195 - the search fee and license fee were distinct from ...

Income Tax

June 8, 2018

You may also like:

Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

Application u/s 197 - reduction of withholding tax - petitioner had sought a certificate, at “NIL” rate of tax - request to issue certificate at lower was rejected -...

Whether variable licence fee - amortized u/s 35ABB - payment of licence fee was capital in part and revenue in part - Capital expenditure will qualify for deduction as...

TDS (withholding tax) u/s 195 - Disallowance u/s 40(a)(i) - non-deduction of tax at source on payment made towards membership/subscription fee - principle of mutuality-...

Interest u/s 234B is not chargeable since ECB interest received by the assessee from the borrowers was subject to tax deduction at source u/s 195 - AT

Valuation - Consulting Engineering Services - deduction of reimbursement and accommodation charges - inclusion of Withholding tax / TDS - the entire show-cause notice is...

TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

TDS u/s 195 - withholding tax deducted at source (TDS) - Considering that the nature of these proceedings is confined to withholding of tax, and that the financial year...

Disallowance u/s 40 (a) (iib) - payment of Gallonage Fee, Licence fee, Shop rental (Kist) and Surcharge on Sales Tax - the levy of Gallonage Fee with respect to the...

Tax Deduction at Source (TDS) on purchase of goods - FINANCE Bill, 2021

Quick Updates: