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Proof reading services rendered by NR companies couldn't be termed as technical in nature; not taxable in India

January 7, 2020[2020] 113 9 (Chennai - Trib.)/[2019] 76 ITR(T) 491 (Chennai - Trib.)

INTERNATIONAL TAXATION : Where assessee, engaged in business of e-publishing, outsourced its work to various companies located abroad, in view of fact that services rendered by non-resident such as copy editing, indexing and doing proof reading required only knowledge in language and it did not require to have necessary expertise in subject matter of text, it could be concluded that services rendered by non-residents were not technical in nature and, as a result, amount paid for said services was not taxable in India

INTERNATIONAL TAXATION : Violation of section 195(6) and failure to file certificates in Form 15CA and 15CB are punishable under section 271 but that cannot be a ground for disallowance of payment under section 40(a)(i)

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