TDS u/s 195 - assessee is required to prove that the payment ...
Assessee Must Prove Payment Isn't 'Royalty' u/s 195 & India-US DTAA for Tax Deduction at Source.
May 3, 2014
Case Laws Income Tax AT
TDS u/s 195 - assessee is required to prove that the payment made was not for 'royalty' as defined in explanation 2 to section 9(1)(vi) read with India-US DTAA - AT
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