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Section 260122 Section 234E84 TDS49 Section 4016 Disallowance10 Section 260A6 Section 10A6 Section 1445 Deduction5 Addition to Income

PR. COMMISSIONER OF INCOME TAX-5 vs. M/S. PUMA SPORTS INDIA P., LTD.,

The appeal stands dismissed

ITA/223/2018HC Karnataka12 Mar 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(3)Section 144Section 260Section 40Section 5(2)(b)Section 9(1)(i)Section 92C

TDS is not deductible from commission payment to a foreign agency on foreign soil. 9. This Court has carefully gone through the judgment delivered in the case of GVK Industries Ltd. (supra). In the aforesaid case, a Non-Resident Company had acted as a consultant to assessee-GVK Industries Ltd. (supra). It had skill, acumen and knowledge in specialized field

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PR. COMMISSIONER OF INCOME TAX-5 vs. M/S. PUMA SPORTS INDIA P., LTD.,

PR. COMMISSIONER OF INCOME TAX-5 vs. M/S. PUMA SPORTS INDIA P., LTD.,

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER