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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

TDS u/s 195 - payment made to KPMG International, Switzerland ...

Income Tax

April 20, 2017

TDS u/s 195 - payment made to KPMG International, Switzerland without TDS - principle of Mutuality application - Indian-Switzerland tax treaty - Once such identity is established, the surplus income would not be exigible to the tax on the principle that no man can make a profit out of himself - No TDS liability - AT

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