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Income Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

TDS u/s 195 - In the instant case after examining the facts we ...


SPEPL Deemed Independent Agent u/s 195, Not Exclusively Tied to Any Non-Resident Supplier.

October 31, 2019

Case Laws     Income Tax     AT

TDS u/s 195 - In the instant case after examining the facts we are of the considered view that SPEPL is an independent agent and by no stretch can be termed as an agent wholly and exclusively associated to any particular non-resident supplier.

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