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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

TDS u/s 195 - Management service cannot be characterized as ...

Case Laws     Income Tax

November 30, 2018

TDS u/s 195 - Management service cannot be characterized as ‘fees for included services’, and hence, not taxable in India as per the Double Taxation Avoidance Agreement (DTAA) between India and USA - disallowance u/s 40(a)(i) is not justified.

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