Non-resident attorney fees not considered royalty under India-UK DTAA or Section 9(1)(vi)/(vii) of Income Tax Act.

TDS u/s 195 - whether Legal fees paid to non-resident Attorneys constitute royalty as per India-UK DTAA and also constitute ‘Royalty’ / ‘Fees for technical services’ [FTS] u/s. 9(1)((vi)/vii)? - Held No - AT .....

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