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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

TDS u/s 195 - payment made to the non-residents for dismantling ...


Company Not Required to Deduct TDS for Machinery Dismantling Payments u/s 195; Not Technical Services.

February 15, 2017

Case Laws     Income Tax     AT

TDS u/s 195 - payment made to the non-residents for dismantling and sea worthy packing of paper mill machinery - dismantling of machinery does not require any technical services, therefore, the present case does not fall in the ambit of fees for technical services and the assessee company does not require to deduct TDS - AT

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