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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Indo-Italian DTAA. - TDS on payment made to non residents - ...


Indo-Italian DTAA Payments Classified as Fees for Technical Services, Disallowed u/s 40(a)(ia) of Income Tax Act.

September 9, 2013

Case Laws     Income Tax     AT

Indo-Italian DTAA. - TDS on payment made to non residents - Nature of payment - overseas commission or fee for technical services (FTS) - systematic research- Held as FTS - disallowance confirmed u/s 40(a)(ia) - AT

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