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
View Source