TDS u/s 195 - professional services - Fees for Technical ...
Case Laws Income Tax
February 15, 2019
TDS u/s 195 - professional services - Fees for Technical Services (FTS) - the definition of “Fees for Technical Services” has to be given a restrictive meaning similar to that of the expression “Fees for Technical Services” appearing in the DTAA between India and U.K.
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