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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Sales Commission Paid To Overseas Subsidiary For Non-Technical Services Is Not 'FTS', Does Not Attract TDS Liability U/S 195: Bangalore ITAT
Income TaxInternational Taxation
The Bangalore ITAT ruled that sales commission paid to an overseas subsidiary for non-technical services does not qualify as fees for technical services (FTS) and thus does not attract TDS under Section 195 of the Income Tax Act. This decision clarifies the interpretation of services that fall outside the technical domain, providing relief to companies engaging in similar transactions globally without facing withholding tax liabilities.
