Fees for technical services received by the foreign company from ...

Foreign Company Fees from Indian Entity Taxed u/s 44BB, Not 44D/115A, Rules High Court.

September 7, 2020

Case Laws Income Tax HC

Fees for technical services received by the foreign company from an Indian concern - Amount paid by the respondent to the HUB International Limited would be covered by Section 44BB and not under section 44D r.w.s. 115A - HC

View Source

← Previous Next →

Fees for technical services received by the foreign company from ...

Foreign Company Fees from Indian Entity Taxed u/s 44BB, Not 44D/115A, Rules High Court.

September 7, 2020

Case Laws Income Tax HC

You may also like:

The case deals with the levy of service tax on 'indent commission' received by an Indian company from its overseas holding company for providing business auxiliary...

Annual Return on Foreign Liabilities and Assets Reporting by Indian Companies

Monitoring of foreign investment limits in listed Indian companies

Taxability in India of receipts of foreign AEs - Fee for Technical Services (FTS) - Master Service Agreement relied upon - The Tribunal extensively reviewed the MSA,...

The circular addresses the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company. It clarifies that the transfer of...

Valuation – joint venture – related parties - merely by holding 40% equity by the foreign company, Indian company cannot become a related person to the foreign company - AT

CESTAT upheld service tax demands against an Indian IT company regarding manpower recruitment services, business auxiliary services, and business support services. The...

The assessee, a foreign company, earned network transportation fees from its Indian associated enterprise (AE), Damco India Private Limited (DIPL). The Assessing Officer...

Levy of service tax under the reverse charge mechanism for manpower services imported from an overseas group company. The agreement involved secondment of employees from...

The CESTAT held that the services rendered by the appellant to overseas universities/colleges amounted to 'Export of Service' and not 'intermediary service'. It observed...

This case deals with the issue of whether GST/service tax amount should be included while computing the gross receipts u/s 44BB for a non-resident company engaged in...

Income Taxes - Ind AS-12 of the Companies (Indian Accounting Standards) Rules, 2015 as amended

Transfer of ESOP/ESPP/RSU by foreign holding company to employees of domestic subsidiary company does not attract GST where no additional fee, markup or commission is...

Non-resident company's receipts taxable u/s 44BB(2) excluding service tax/GST. Relying on Mitchell Drilling International Pty Limited case, service tax being statutory...

ITAT ruled against establishing a dependent agent Permanent Establishment (PE) of foreign entity (Japan) through its Indian subsidiary under India-Japan DTAA Article 5....

Quick Updates: