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        Case ID :
        Income Tax

        TDS u/s 195 - existence of permanent establishment (PE) -...

        Tax Deduction at Source u/s 195: No Evidence of Permanent Establishment for Non-Resident Vendors' Payments.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                TDS u/s 195 - existence of permanent establishment (PE) - payment made to various non-resident being during the year under consideration for purchase, installation and supervision charges - Assessing officer could not bring any material on record which would establish such a relationship between the independent parties and non-resident vendors wherein habitual/sustained ability to negotiate or secure contracts could be demonstrated. The ld. assessing officer has jumped to the conclusion of existence of permanent establishment due to the involvement of local parties providing auxiliary services. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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