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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

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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