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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

TDS u/s 195 - foreign commission expenses - CIT (A) has rightly ...


Income Tax Commissioner correctly removes addition by Assessing Officer; foreign commission expenses not technical service fees.

January 30, 2021

Case Laws     Income Tax     AT

TDS u/s 195 - foreign commission expenses - CIT (A) has rightly deleted the addition made by the AO u/s 40(a)(ia) of the Act treating the same being not covered under the ambit of fee for technical services u/s 9 or 195 of the Act. - AT

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