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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Disallowance u/s 40(a)(ia) - failure to deduct TDS u/s 195 - in ...

Income Tax

April 4, 2019

Disallowance u/s 40(a)(ia) - failure to deduct TDS u/s 195 - in view of Protocol between India and Spain, the restrictive meaning of ‘Fee for Technical Services’ appearing in Article 13(4) (c ) Indo-UK DTAA must be read as forming part of Indo-Spain DTAA, hence fabric testing would not constitute fee for technical services and consequently, no TDS required u/s 195

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  2. Disallowance u/s 40(a)(ia) – TDS - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

  3. TDS u/s 194J - payment to distributors on revenue sharing basis - neither fee for professional or technical services nor royalty - TDS not deductible - no disallowance...

  4. Refusal to waive interest u/s 234A, 234B and 234C - disallowance for want of deduction of tax at source u/s 40(a)(ia) - interest cannot be waived - HC

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