TDS u/s 195 - Royalty - providing of services to use of ...

Court Rules on TDS Section 195: Technical Services Not Automatically Classified as Royalty Without 'Make Available' Clause.

January 14, 2017

Case Laws Income Tax AT

TDS u/s 195 - Royalty - providing of services to use of equipment and right to use equipment - There mere fact that there were certain technical inputs or that the assessee immensely benefited from these services, even resulting in value addition to the employees of the assessee, is wholly irrelevant. The expression ‘make available’ has a specific meaning - AT

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TDS u/s 195 - Royalty - providing of services to use of ...

Court Rules on TDS Section 195: Technical Services Not Automatically Classified as Royalty Without 'Make Available' Clause.

January 14, 2017

Case Laws Income Tax AT

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