ITAT orders Re-examination on Applicability of TDS u/s 195 of Income Tax Act on Payment made to Non-Residents [Read Order]

By Kalyani B. Nair - On December 30, 2022 1:26 pm - 2 mins read
ITAT- Re - examination - Applicability - TDS - Income - Tax - Act - Payment - TAXSCAN

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT), ordered re-examination on applicability of TDS under Section 195 of the Income Tax Act, 1961 on payment made to non-resident. The assessee, M/s. BASF Catalysts India Pvt Ltdentered into a Cost Sharing Agreement (CSA) with BASF SE, Germany as one of the pool members and…

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