Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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The recipients were non-residents without any permanent establishment or business connection in India. The services were rendered outside India for which commission was paid, and the income accrued outside India. Consequently, no tax deduction at source (TDS) u/s 195 was liable to be made, and the disallowance u/s 40(a)(i) did not apply. The non-resident recipients had no presence or business activities in India, rendering their services entirely from abroad. Therefore, the assessee was not obligated to deduct TDS, and the appeal was allowed.
The recipients were non-residents without any permanent establishment or business connection in India. The services were rendered outside India for which commission was paid, and the income accrued outside India. Consequently, no tax deduction at source (TDS) u/s 195 was liable to be made, and the disallowance u/s 40(a)(i) did not apply. The non-resident recipients had no presence or business activities in India, rendering their services entirely from abroad. Therefore, the assessee was not obligated to deduct TDS, and the appeal was allowed.
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