Withholding of tax u/s 195 - fee for technical services (FTS) - ...
Case Laws Income Tax
June 26, 2018
Withholding of tax u/s 195 - fee for technical services (FTS) - the protocol itself makes it clear that the said ‘MFN’ clause “shall apply” in India-Sweden DTAA. - Issuance of a notification has nowhere been stipulated as a condition precedent therein.
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