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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Tds U/S 195 - Grant of license - The amount paid by the ...

Income Tax

March 4, 2017

Tds U/S 195 - Grant of license - The amount paid by the appellant to NPL is not in the nature of royalty within the meaning of the DTAA between India - Admittedly NPL did not have a PE in India - there was no obligation on the part of the appellant to deduct tax at source u/s.195 - AT

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