TDS u/s 195 - payment on FTS - employees seconded to the assessee - once these payments cannot be...

TDS u/s 195 - payment on FTS - employees seconded to the assessee - once these payments cannot be brought to tax under the provisions of the India US DTAA, there cannot be any occasion to invoke Section 9(1)(vii) of the Act either because it cannot be more beneficial to the assessee- as is the condition precedent, under section 90(2), for invoking the same. - AT .....

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