No TDS Deduction for payments received by IBM Philippines: SC issues Notice on Application seeking Condonation of Delay [Read Order]

Supreme Court of India issued notice on application seeking condonation of delay in the ruling regarding the non-applicability of TDS deduction for payments received by IBM Philippines

By Kalyani B. Nair - On January 12, 2024 2:29 pm - 2 mins read

IBM Philippines - Supreme Court - Condonation of Delay - TAXSCAN

The Supreme Court of India issued notice on application seeking condonation of delay in the ruling regarding the non-applicability of TDS deduction for payments received by IBM Philippines. The Karnataka High Court noted that “Admittedly, there is no permanent establishment of IBM Philippines in India. As per Article 23 of DTAA, the business profit of…

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