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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

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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