Daily Archives: October 31, 2026

Export Commission Outside Scope of Tax Deduction, Technical Fees Taxable, and Section 14A Matter Remanded

By | October 31, 2026
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Export Commission Outside Scope of Tax Deduction, Technical Fees Taxable, and Section 14A Matter Remanded Issue Whether payments to non-residents for export commission and brochure distribution are exempt from TDS under Section 9(1)(vii)(b), whether import inspection services constitute Fees for Technical Services (FTS) requiring TDS under Section 40(a)(i), and whether a Section 14A disallowance must… Read More »

Higher Tax Rate for Foreign Companies is Not Discriminatory, but ATMs Qualify for Higher Computer Depreciation

By | October 31, 2026
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Higher Tax Rate for Foreign Companies is Not Discriminatory, but ATMs Qualify for Higher Computer Depreciation Issue Whether a higher corporate tax rate for foreign companies constitutes prohibited discrimination under the India-Netherlands DTAA, whether interest paid by an Indian Permanent Establishment (PE) to its overseas head office without TDS is disallowed under Section 40(a)(i) while… Read More »

Absence of Direct Nexus and Delay in Creditor Response Cannot Justify Tax Additions When Identity, Creditworthiness, and Availability of Interest-Free Funds Are Documented

By | October 31, 2026
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Absence of Direct Nexus and Delay in Creditor Response Cannot Justify Tax Additions When Identity, Creditworthiness, and Availability of Interest-Free Funds Are Documented Issue Whether tax additions under Section 68, interest disallowances under Section 36(1)(iii)/37(1), and ad hoc expense disallowances can be legally sustained when the identity, creditworthiness, and genuineness of transactions are established by… Read More »

Historical Parity and Common Recruitment Cannot Ground Pay Parity Between Secretariat and Non-Secretariat Employees

By | October 31, 2026
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Historical Parity and Common Recruitment Cannot Ground Pay Parity Between Secretariat and Non-Secretariat Employees Issue Whether historical pay parity, common recruitment through the Staff Selection Commission, and asserted functional overlap provide a sufficient legal basis to direct pay parity between Private Secretaries / Senior Private Secretaries in non-Secretariat field formations (Income Tax Department under CBDT)… Read More »