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Income Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

TDS u/s 195 - Disallowance u/s 40(a)(i) - payment made to ...

Income Tax

November 18, 2022

TDS u/s 195 - Disallowance u/s 40(a)(i) - payment made to International Freight Forwarding Agents (related companies) - those foreign companies are independent legal entities in foreign countries and they have no business activity nor any permanent establishment in India and, therefore, cannot automatically have business connection in India just because they are related parties. - HC

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