TDS u/s 195 - carrier payments made to M/s. Clikatel, South ...
Carrier Payments to Clikatel Exempt from Tax Deduction at Source; Not Classified as Fees for Technical Services u/s 195.
February 8, 2016
Case Laws Income Tax AT
TDS u/s 195 - carrier payments made to M/s. Clikatel, South Africa without deduction of tax at source - these services do not involve human intervention and these services cannot be regarded as fee for technical services. - AT
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