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TDS u/s 195 - payment made to KPMG International Switzerland without TDS - principle of Mutuality application - Indian-Switzerland tax treaty - Once such identity is established the surplus income would not be exigible to the tax on the principle that no man can make a profit out of himself - No TDS liability - Tri

Income Tax - TDS u/s 195 - payment made to KPMG International, Switzerland without TDS - principle of Mutuality application - Indian-Switzerland tax treaty - Once such identity is established, the sur .....

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