TDS u/s 195 - no technical knowledge, skill, know-how etc was ...
Section 195: No Technical Services Provided, Payment Not a Fee Under India-USA DTAA.
December 27, 2018
Case Laws Income Tax AT
TDS u/s 195 - no technical knowledge, skill, know-how etc was made available to the assessee and thus the payment in question cannot be termed as fee for included services under India USA DTAA.
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