TDS u/s 195 - fees for technical services - Since, the payments ...

January 25, 2024

Case Laws Income Tax AT

TDS u/s 195 - fees for technical services - Since, the payments are made prior to the amendment, it is impossible for the assessee to perform impossible things and deduct TDS. Therefore, we are of the considered view that payment made to Henrich George GMBH cannot be disallowed u/s 40(a)(i) of the Act, for non-deduction of TDS u/s. 195 of the Act. - AT

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TDS u/s 195 - fees for technical services - Since, the payments ...

January 25, 2024

Case Laws Income Tax AT

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