Disallowance u/s. 40(a)(ia) - TDS u/s 195 - no PE - Article 12 ...

Case Laws Income Tax

May 4, 2019

Disallowance u/s. 40(a)(ia) - TDS u/s 195 - no PE - Article 12 of DTAA between India and USA - Royalties and Fees for Included Services - payments for subscription fees for accessing the server of Intelliqip for the pump data - payments is non-taxable in India and therefore no TDS is deducted which in the nature of subscription

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Disallowance u/s. 40(a)(ia) - TDS u/s 195 - no PE - Article 12 ...

Case Laws Income Tax

May 4, 2019

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