Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Payment made to Foreign Firms for Services Rendered outside India cannot be Subject to TDS u/s 195: ITAT
Income TaxInternational Taxation
The Income Tax Appellate Tribunal (ITAT) ruled that payments made to foreign firms for services rendered outside India are not subject to Tax Deducted at Source (TDS) under Section 195 of the Income Tax Act. The tribunal emphasized that income must accrue or arise in India for TDS obligations to apply. This ruling provides clarity on cross-border payments and TDS applicability, ensuring that foreign payments are not unnecessarily taxed.
