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Income Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

TDS u/s 195 - non-deduction of TDS u/s 40(a) (i) - assessee ...

Income Tax

April 29, 2023

TDS u/s 195 - non-deduction of TDS u/s 40(a) (i) - assessee company is a subsidiary company of its parent company in Japan - the appellant is not the PE of Mitusi & Co. Ltd (Japan), hence in view of said findings of the Honorable ITAT there is no question of attribution of any profit of Mitusi & Co. Ltd (Japan) to the appellant company - No TDS liability - AT

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