TDS on payment for web based training fees - in the absence of ...
Web-Based Training Fees Not Classified as 'Technical Services'; No TDS Liability Due to Lack of Technology Transfer.
June 26, 2019
Case Laws Income Tax AT
TDS on payment for web based training fees - in the absence of any transfer of technology, the payment is not covered under the definition of ‘fees for technical services’ (FTS) - No TDS liability on payments made for web based training.
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