TDS u/s 195 - payment made towards web hosting charges to Amazon ...

TDS on Payments to Amazon Web Services Not Required u/s 195, Says Court, Citing Indo-US DTAA.

October 29, 2018

Case Laws Income Tax AT

TDS u/s 195 - payment made towards web hosting charges to Amazon Web Services LLC (USA) - Indo-US DTAA - Even if the retrospective amendment is held to be applicable, the case of assessee of payment to Amazon being outside the scope of said Explanation 2(iva) to section 9(1)(vi) cannot make the assessee liable to deduct tax at source.

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TDS u/s 195 - payment made towards web hosting charges to Amazon ...

TDS on Payments to Amazon Web Services Not Required u/s 195, Says Court, Citing Indo-US DTAA.

October 29, 2018

Case Laws Income Tax AT

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