Disallowance u/s. 40(a)(ia) - TDS u/s 195 - no PE - Article 12 of DTAA between India and USA - Royalties...

Disallowance u/s. 40(a)(ia) - TDS u/s 195 - no PE - Article 12 of DTAA between India and USA - Royalties and Fees for Included Services - payments for subscription fees for accessing the server of Intelliqip for the pump data - payments is non-taxable in India and therefore no TDS is deducted which in the nature of subscription .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X