Company's Management Services Not Taxable in India Under DTAA; Section 40(a)(i) Disallowance Not Justified.

TDS u/s 195 - Management service cannot be characterized as ‘fees for included services’, and hence, not taxable in India as per the Double Taxation Avoidance Agreement (DTAA) between India and USA - disallowance u/s 40(a)(i) is not justified. .....

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