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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

TDS - Transactions of downloading of photographs for exclusive ...

Case Laws     Income Tax

May 2, 2016

TDS - Transactions of downloading of photographs for exclusive one time use for publication in the magazine did not fall within the provisions of relevant Article 12 of DTAA and therefore, assessee was not liable to deduct tax on the payments made for the same - AT

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