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Income Tax - Highlights / Catch Notes

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TDS u/s 195 - whether Legal fees paid to non-resident Attorneys ...

Income Tax

November 19, 2016

TDS u/s 195 - whether Legal fees paid to non-resident Attorneys constitute royalty as per India-UK DTAA and also constitute ‘Royalty’ / ‘Fees for technical services’ [FTS] u/s. 9(1)((vi)/vii)? - Held No - AT

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