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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

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

Case Laws     Income Tax

April 5, 2018

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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