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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

TDS u/s 195 - the payment was for the supply of material and ...

Case Laws     Income Tax

August 1, 2019

TDS u/s 195 - the payment was for the supply of material and their use or Royalty - by entering into the agreement and by supplying the material PUCH authorized its use but its actual use would start only when production and sale commenced and that would be the stage at which royalty would be payable - not royalty at this stage - no TDS

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