TMI BlogTDS u/s 195 - the Singapore company as a Consultant has made available to the assessee company technical...TDS u/s 195 - the Singapore company as a Consultant has made available to the assessee company technical knowledge in the form of expertise in the operation of its business which was in its possession along with experience and know-how and the same technical know-how can be used by the assessee for its enduring benefit and thus since the assessee has made the payment for fees for technical services, it was required to deduct tax at source - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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