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Income Tax - Highlights / Catch Notes

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TDS u/s 195 - non deduction of TDS on expenses paid/remitted ...

Income Tax

May 12, 2023

TDS u/s 195 - non deduction of TDS on expenses paid/remitted abroad - Fee for Technical Services (FTS) - We endorse the findings of the Ld. CIT(A) that the payments made to the non-resident service providers by the assessee are not chargeable to tax in India and thus no disallowance under section 40(a)(ia) of the Act is called for - AT

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