[aaykarbhavan] Sums paid to NRs for services rendered outside India won't be liable for TDS in absence of their PE in India

Sums paid to NRs for services rendered outside India won't be liable for TDS in absence of their PE in India

March 25, 2014[2014] 43 taxmann.com 122 (Mumbai - Trib.)

IT/ILT : Where foreign branches of assessee made payment to foreign suppliers for services rendered outside India and said suppliers did not have permanent establishment in India, assessee was not required to deduct TDS on such payments

IT/ILT : Expenses of earlier year that crystallised during relevant assessment year were allowable in relevant assessment year

 

Regards

Prarthana Jalan

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