https://www.taxtmi.com/caselaws?id=176794 The charges for work carried out in Johannesburg, consultancy fees received, technical fees paid in South Africa, daily living allowances, and applicable tax rates were analyzed in this case. The authority ruled that all these payments are taxable in India. The tax rates vary depending on the specific circumstances, with rates of 55% or 48% applicable for certain years, and a lower rate of 30% if specific conditions are met under section 115A(1)(b) of the Income-tax Act, 1961. TISCO was also mandated to deduct tax at source from the payments made. en-us Wed, 29 Oct 1997 00:00:00 +0530 Wed, 30 Dec 2015 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176794 The charges for work carried out in Johannesburg, consultancy fees received, technical fees paid in South Africa, daily living allowances, and applicable tax rates were analyzed in this case. The authority ruled that all these payments are taxable in India. The tax rates vary depending on the specific circumstances, with rates of 55% or 48% applicable for certain years, and a lower rate of 30% if specific conditions are met under section 115A(1)(b) of the Income-tax Act, 1961. TISCO was also mandated to deduct tax at source from the payments made. Case-Laws Income Tax Wed, 29 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176794