Non deduction of tax at source u/s 195 - the payments made to ...

Case Laws Income Tax

August 21, 2015

Non deduction of tax at source u/s 195 - the payments made to the non-resident surveyors of countries with DTAAs having ‘make available’ clause or having MFN clause were not taxable as the non-resident surveyor did not make any technical know-how, etc. available to the assessee company. - AT

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Non deduction of tax at source u/s 195 - the payments made to ...

Case Laws Income Tax

August 21, 2015

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