No TDS on $14,000 Training Fee to Foreign Entity Without P.E. in India u/s 195.

TDS u/s 195 - remittance of USD 14,000 towards “training fees” - India-USA Tax Treaty - Foreign entity is not having P.E. in India - It is not a case of “make available” any technology etc. to the assessee - No TDS (withholding tax) liability. .....

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