Consultancy Fees Not Disallowed: No Evidence of Indian Income or PE; TDS u/s 195 Not Required.

Consultancy Fees Not Disallowed: No Evidence of Indian Income or PE; TDS u/s 195 Not Required. https://www.taxtmi.com/highlights?id=46476 TDS u/s 195 - Disallowance u/s 40(a)(ia) on account of professional consultancy fees - AO has failed to point out in what manner the professional income has arisen or accrued in India or the said party had any PE or business connection in India or rendered any services in India - TDS u/s 195 does not arise - no disallowance en-us Tue, 14 May 2019 07:58:29 +0530 Tue, 14 May 2019 07:58:29 +0530 TaxTMI RSS Generator Consultancy Fees Not Disallowed: No Evidence of Indian Income or PE; TDS u/s 195 Not Required. https://www.taxtmi.com/highlights?id=46476 TDS u/s 195 - Disallowance u/s 40(a)(ia) on account of professional consultancy fees - AO has failed to point out in what manner the professional income has arisen or accrued in India or the said party had any PE or business connection in India or rendered any services in India - TDS u/s 195 does not arise - no disallowance Highlights Income Tax Tue, 14 May 2019 07:58:29 +0530 https://www.taxtmi.com/highlights?id=46476