Tag: #TDS

No Immunity from Taxation for Nuns and Priests as Government Employees: Kerala High Court

Kerala High Court on 6 August 2021, held that priests and nuns who work as teachers for educational institutions are liable to pay TDS (Tax Deduction at Source). This judgment...

SC held that TDS not required on the import of shrink-wrapped software.

The Supreme Court in one of its judgments held that the payments made by resident Indian end-users or distributors on import of ‘shrink-wrapped’ software cannot be considered as a royalty...