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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

TDS u/s 195 - FTS u/s 9 - The services rendered by the ...


Non-resident agent services for export commitments not taxed u/s 195; not classified as technical service fees.

April 6, 2015

Case Laws     Income Tax     HC

TDS u/s 195 - FTS u/s 9 - The services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the definition of fees for technical services, - HC

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