Non deduction of tax u/s 40(a)(ia) – payment to non residents - ...

Payment to US Company Classified as Technical Service Under DTAA Article 12(4)(b); Tax Deduction Required Per Section 40(a)(ia.

September 8, 2014

Case Laws Income Tax AT

Non deduction of tax u/s 40(a)(ia) – payment to non residents - the expertise and technology which was made available by the USA company is technical service within the meaning of Article 12(4)(b) of the DTAA between India and USA - AT

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Non deduction of tax u/s 40(a)(ia) – payment to non residents - ...

Payment to US Company Classified as Technical Service Under DTAA Article 12(4)(b); Tax Deduction Required Per Section 40(a)(ia.

September 8, 2014

Case Laws Income Tax AT

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