Section 40 (a) (i) of the Income Tax Act

Sale Agents - rendered Services - outside India - Payment - Foreign Exchange - Taxable - India-USA DTAA - ITAT - Disallowance - taxscan
Sale Agents rendered Services outside India and Payment made directly through Foreign Exchange are not Taxable under India-USA DTAA: ITAT allows Disallowance u/s 40(a)(i) [Read Order]
November 15, 2023
Service Tax - ITAT - Taxscan
Amendment to provisions of S. 40(a)(i) can’t invoke Retrospectively: ITAT [Read Order]
April 26, 2018
Export Commission paid by Hero Motors to HMCL is not ‘Royalty’: Delhi HC [Read Order]
May 11, 2017
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