No TDS Deduction for payments received by IBM Philippines: SC issues Notice on Application seeking Condonation of Delay [Read Order]
Supreme Court of India issued notice on application seeking condonation of delay in the ruling regarding the non-applicability of TDS deduction for payments received by IBM Philippines
By Kalyani B. Nair - On January 12, 2024 2:29 pm - 2 mins read
The Supreme Court of India issued notice on application seeking condonation of delay in the ruling regarding the non-applicability of TDS deduction for payments received by IBM Philippines. The Karnataka High Court noted that “Admittedly, there is no permanent establishment of IBM Philippines in India. As per Article 23 of DTAA, the business profit of…
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