Transactions in respect of which the impugned payments were made ...

Payments for Services Rendered Not Subject to TDS as No Royalties Involved u/s 195.

October 21, 2013

Case Laws Income Tax AT

Transactions in respect of which the impugned payments were made was purely on account of services and there is no transfer of right to use the goods - No TDS u/s 195 as as the same is not royalty - AT

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Transactions in respect of which the impugned payments were made ...

Payments for Services Rendered Not Subject to TDS as No Royalties Involved u/s 195.

October 21, 2013

Case Laws Income Tax AT

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