Read all Latest Updates on and about Section 195 of the Income Tax Act 1961

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ITAT Remands ₹5.41 Cr TDS Disallowance on US Remittance for Reassessment Under India-US DTAA [Read Order]

Nandan GK

The Income Tax Appellate Tribunal (ITAT) Bengaluru recently set aside a ₹5.41 crore TDS disallowance on payments made to a US-based entity for...

Setback to Sony India as ITAT dismisses Low Tax Effect Plea in non-TDS/TCS Deduction in Double...

ITAT Invalidates TDS Disallowance u/s 40(a)(i) due to Lack of Incriminating Evidence in S.153A...

Supreme Court - TDS - Vodafone India - Non resident telecom operator tax - telecom operator tax - Telecom operator TDS - Vi - taxscan

Vi not Obligated to Deduct TDS on Non-Resident Telecom Operator Payments: Supreme Court [Read...

Amount paid for Resale of Computer Software through EULAs agreements doesn't amount to Deduction in...

Mere Late Filing of Form 27Q Cannot be Criteria for Levying Fees u/S 234E: ITAT [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that mere late filing of Form 27Q could not be considered as the criteria for levying fees under Section 234E of the Income Tax...

CESTAT Confirms non-includability of TDS in Value of Taxable Services for Amount Credited to Associated Enterprises [Read Order]

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), confirmed the non-includability of Tax Deduction at Source ( TDS ) in the value of taxable services for the...

No TDS Liability on Payments Received: Karnataka HC grants relief to IBM Philippines [Read Order]

The bench of Justice P. S. Dinesh Kumar and T.G. Shivashankare Gowde granted relief to the IBM Philippines. It was decided that the payments received by IBM Philippines shall not be liable for Tax...

TDS - Liability - Payments - Received - Karnataka - HC - IBM - Philippine - TAXSCAN

TDS Not Applicable to Payments made to Non-Residents: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) Chennai bench held that Tax Deduction at Source not applicable to payment made to Non-Residents. Assessee Turbo Energy Private Limited company is a...

Payment to NRI for Buy-Back of Shares not 'Dividend', No TDS u/s 195: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT ), Mumbai bench, recently held that payment to Non resident for buy –back of shares not considered as dividend and no TDS will be levied under section 195 of...

Provision prescribing Time limit for TDS Return not applicable to Non-Residents: ITAT grants relief to Allscripts India [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) Ahmadabad Bench recently in an appeal filed before it held that provision prescribing the time limit for Tax Deducted at Source ( TDS ) is not applicable to...

Here’s how NRIs can lower/avoid TDS on Income earned in India

Mandatory TDS Deduction on Payments to NRIs Despite the mandatory deduction of Tax at Source (TDS) as mandated under Section 195, the payer and the payee, i.e., the NRI has the option to make an...