TDS u/s 195 - in view of the definition of ‘royalty’ under DTAA, ...

Assessee not required to withhold tax u/s 195 for lease line charges; not 'royalty' per DTAA.

April 5, 2018

Case Laws Income Tax AT

TDS u/s 195 - in view of the definition of ‘royalty’ under DTAA, the assessee is not liable to withhold tax on the payments made to its associated enterprise on account of lease line charges. - AT

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TDS u/s 195 - in view of the definition of ‘royalty’ under DTAA, ...

Assessee not required to withhold tax u/s 195 for lease line charges; not 'royalty' per DTAA.

April 5, 2018

Case Laws Income Tax AT

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