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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

TDS u/s 195 - whether reimbursement of lease line charges ...


High Court rules lease line charge reimbursements are not royalties under Article 12 of India-UK Treaty, Section 195 TDS.

October 8, 2013

Case Laws     Income Tax     HC

TDS u/s 195 - whether reimbursement of lease line charges does/does not qualify as Royalty under Article 12 of India UK Treaty – held no - HC

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