TMI BlogWithholding tax on payment of legal representation charges to Simpson & Grierson, New Zealand - assessee...Withholding tax on payment of legal representation charges to Simpson & Grierson, New Zealand - assessee has to prove that the services were rendered outside India and the same was utilized outside India and the payee is having no business or business connection in India. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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