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Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

TDS u/s 195 - availing transponder facility - CIT (A) cannot ...


Tax Treatment Clarified: Transponder Payments Not Both 'Royalty' and 'Fees for Technical Services' u/s 195.

December 27, 2016

Case Laws     Income Tax     AT

TDS u/s 195 - availing transponder facility - CIT (A) cannot hold that same payment would fall in the nature of ‘royalty’ and at same time would be reckoned as ‘FTS’ also. - AT

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