TDS u/s 195 - professional services - Fees for Technical Services (FTS) - the definition of “Fees for...

TDS u/s 195 - professional services - Fees for Technical Services (FTS) - the definition of “Fees for Technical Services” has to be given a restrictive meaning similar to that of the expression “Fees for Technical Services” appearing in the DTAA between India and U.K. .....

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