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Income Tax - Highlights / Catch Notes

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TDS liability - FTS - the consideration paid under the ...

Income Tax

May 2, 2016

TDS liability - FTS - the consideration paid under the secondment agreement was not “fees for technical services” because the fact that the seconded employee was responsible and subservient to the payer (assessee) and was required to also act as officer or authorized signatory or nominee of the assessee made it inconsistent with an agreement for providing technical services - AT

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