Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Payments to non-resident agents for services and solicitation carried out outside India do not constitute income accrued or arising in India, so they are not chargeable to Indian tax and do not attract the obligation to deduct tax at source under Section 195; reliance on the Supreme Court authority in CIT v. Toshoku Limited supports this principle. Applying that test, the assessment-level disallowance of commission expenses for non-deduction of tax was reversed and the commission payments were held not taxable in India, resulting in deletion of the disallowance.
Payments to non-resident agents for services and solicitation carried out outside India do not constitute income accrued or arising in India, so they are not chargeable to Indian tax and do not attract the obligation to deduct tax at source under Section 195; reliance on the Supreme Court authority in CIT v. Toshoku Limited supports this principle. Applying that test, the assessment-level disallowance of commission expenses for non-deduction of tax was reversed and the commission payments were held not taxable in India, resulting in deletion of the disallowance.
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