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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

abric design is made available to the assessee and the assessee ...


Fabric Design Services Deemed Technical; Subject to TDS u/s 195 for Garment Processing and Sale Transfers.

December 9, 2013

Case Laws     Income Tax     AT

abric design is made available to the assessee and the assessee can apply such fabric design to process and produce garments and it can also sell and transfer such fabric design - held as fees for technical services (FTS) liable to TDS u/s 195 - AT

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