Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Whether commission paid to non-resident agents for procuring foreign orders is taxable in India and attracts TDS u/s 195: Tribunal found the services were rendered entirely outside India and the agents had no permanent establishment in India; applying the principle that income not chargeable to tax in India need not attract withholding (as in Transmission Corporation precedent), held the payments are not taxable in India and there is no obligation to deduct tax at source - appeal allowed in favor of the assessee - ITAT
Whether commission paid to non-resident agents for procuring foreign orders is taxable in India and attracts TDS u/s 195: Tribunal found the services were rendered entirely outside India and the agents had no permanent establishment in India; applying the principle that income not chargeable to tax in India need not attract withholding (as in Transmission Corporation precedent), held the payments are not taxable in India and there is no obligation to deduct tax at source - appeal allowed in favor of the assessee - ITAT
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