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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Non deduction of tds on technical work and related to ...


No TDS on Engineering Payments Without Technology Transfer; "Make Available" Clause Requires Independent Application Ability.

March 31, 2015

Case Laws     Income Tax     AT

Non deduction of tds on technical work and related to engineering - unless there is a transfer of technology involved in technical services the “make available” clause is not satisfied. - AT

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