Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Page of 4805
Press 'Enter' after typing page number.
1221 to 1240 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Appellate Tribunal addressed the issue of Tax Deducted at...
ITAT rules no TDS for payments to foreign university for exam fees. No Permanent Establishment found. Decision consistent with tax treaty. Appeal allowed.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
The Appellate Tribunal addressed the issue of Tax Deducted at Source (TDS) u/s 195 concerning payments for examination fees to a foreign university. The key point was whether the income deemed to accrue or arise in India necessitated TDS. The Tribunal found that the affiliation between the appellant and the foreign university did not establish a Permanent Establishment in India. The payment for conducting examinations did not constitute Fees for Technical Services under the tax treaty. The Tribunal emphasized the principle of consistency in decision-making, citing relevant case law. Ultimately, the disallowance of TDS was overturned, and the appeal by the assessee was allowed.
The Appellate Tribunal addressed the issue of Tax Deducted at Source (TDS) u/s 195 concerning payments for examination fees to a foreign university. The key point was whether the income deemed to accrue or arise in India necessitated TDS. The Tribunal found that the affiliation between the appellant and the foreign university did not establish a Permanent Establishment in India. The payment for conducting examinations did not constitute Fees for Technical Services under the tax treaty. The Tribunal emphasized the principle of consistency in decision-making, citing relevant case law. Ultimately, the disallowance of TDS was overturned, and the appeal by the assessee was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
