Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
TDS u/s 195 - the Singapore company as a Consultant has made available to the assessee company technical knowledge in the form of expertise in the operation of its business which was in its possession along with experience and know-how and the same technical know-how can be used by the assessee for its enduring benefit and thus since the assessee has made the payment for fees for technical services, it was required to deduct tax at source - AT
TDS u/s 195 - the Singapore company as a Consultant has made available to the assessee company technical knowledge in the form of expertise in the operation of its business which was in its possession along with experience and know-how and the same technical know-how can be used by the assessee for its enduring benefit and thus since the assessee has made the payment for fees for technical services, it was required to deduct tax at source - AT
Note: It is a system-generated summary and is for quick reference only.