Tag: Section 195A

Grossing up for TDS was applicable on payment to foreign University for technical services as DTAA did not define the term gross amount-High Court ABCAUS Case Law Citation: ABCAUS 2494 (2018) 08 HC The instant appeal was filed by the appellant assessee against the order of the Income …

Tax component of tax free salary is taxable as salary not income from other sources under section 195A which provides for grossing up-High Court Recently Hon’ble High Court has held that tax component on tax free salary paid by the employer is part of salary and not assesseble …