https://www.taxtmi.com/caselaws?id=6586 The pharmaceutical company was required to deduct tax at the source for monthly consultancy fees, commission on orders, and reimbursements made to a U.S.-based consultant under section 195 of the Income-tax Act, as the services provided were utilized in India, even though the consultancy services were rendered outside India. The ruling emphasized that all payments to the consultant, including commissions and reimbursements, were subject to tax deduction due to their connection with services benefiting the applicant's business in India. en-us Fri, 02 Sep 2005 00:00:00 +0530 Thu, 15 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6586 The pharmaceutical company was required to deduct tax at the source for monthly consultancy fees, commission on orders, and reimbursements made to a U.S.-based consultant under section 195 of the Income-tax Act, as the services provided were utilized in India, even though the consultancy services were rendered outside India. The ruling emphasized that all payments to the consultant, including commissions and reimbursements, were subject to tax deduction due to their connection with services benefiting the applicant's business in India. Case-Laws Income Tax Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6586