Technical Fee or Royalty : No TDS on Pocket Expenses to Non Resident Training...

The assessee entered into technical assistance agreement dated 5-10-1984 with a Japanese company M/s Mazda Motor Corporation envisaging transfer of rights to assemble and...

Is Deduction u/s 80HHE Available to Non Residents ?

The assessee was a an Individual having tax residency of USA.The assessee had a Permanent Establishment in India (?PE?) in form of proprietary concern...

Section 172 : Tugging of Ship of Non Resident Not Covered

The assessee company was dealt with as an agent of 'M' an effective tug under section 163 by the Assessing Officer. After that, assessment...

Tax Planning : Opting I.T.Act Can Benefit Non Residents !

Tax planning a honest way of seeking legal route to save tax , unlike tax evasion which involve twisting facts and creating unjustified legal...

Liaison Office Rule Inserted for Tax Compliance by Non Residents!

India has just put in place law for better tax compliance measures by foreign liaison offices which many time are actually function more as ...

Payment to Non Residents for Right to Access Online Database Requires TDS !

TDS on payments to Non Residents are really vexed issue and much controversy has arisen on the issue whether the deduction  of tax at...

Payment to Non Resident for License to Use Software is Royalty & Requires...

The purchase of license to use a software is not the off the shelf purchase of material but is a payment for right to...

Vodafone Wins ! Tax Dept Has No Jurisdiction to Tax Deals of Two Non...

Vodafone wins ! Supreme Court of India has just  set aside a Bombay High Court judgement directing  Vodafone International Holding to pay income tax of Rs...

Form 49AA For PAN Application by Non Resident

Form 49AA is the new PAN application form for non residents for the purpose of allotment of PAN to Non Resident. This is done...

Who is Responsible for TDS on Payments to Non Resident for Sale of Foreign...

We are an Indian Company and our 5% equity is held by an NRI .Under an scheme of buyback of equity shares announced by...