Tag Archives: TDS Disallowance

No disallowance of section 40(a)(i) if Non resident has no permanent establishment in India

Issue The assessee is supplying software related services and in this connection has made payment of communication charges, commission charges, legal and professional charges, marketing & selling charges and business development charges. These payments were made to various entities abroad and some of which are associated concerns of the assessee company. It was also noted… Read More »