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 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside India. Everest Global Inc. did not have permanent establishment in India. Services provided outside India to assessee under Teaming Agreement and work order. Source of income located outside India and payment made outside India. Fee for technical services paid for earning income from source outside India. Section 9(1)(vii)(b) applied, income not deemed to accrue or arise in India, fees for technical services not taxable. Assessee resident in India, paid fee for technical services to non-resident. Exception applies where fees paid for services utilized in business outside India or for earning income from source outside India. Work order issued outside country for earning income from source outside country. Amount paid covered under exception in section 9(1)(vii)(b). Assessee not required to deduct TDS.
TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside India. Everest Global Inc. did not have permanent establishment in India. Services provided outside India to assessee under Teaming Agreement and work order. Source of income located outside India and payment made outside India. Fee for technical services paid for earning income from source outside India. Section 9(1)(vii)(b) applied, income not deemed to accrue or arise in India, fees for technical services not taxable. Assessee resident in India, paid fee for technical services to non-resident. Exception applies where fees paid for services utilized in business outside India or for earning income from source outside India. Work order issued outside country for earning income from source outside country. Amount paid covered under exception in section 9(1)(vii)(b). Assessee not required to deduct TDS.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
