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Income Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

TDS u/s 195 - sales promotion expenses - Addition u/s 40(a)(ia) ...

Income Tax

September 18, 2020

TDS u/s 195 - sales promotion expenses - Addition u/s 40(a)(ia) - there is no evidence that the non-resident agent has rendered any managerial service to the assessee and the agreement indicates only services on commission basis. Accordingly, provisions of section 195 are not attracted on payment of reimbursement of expenses made to its agent in UAE. - AT

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