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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

TDS liability on UC/bandwidth Charges paid to foreign carriers - ...


TDS Required on Royalty Payments to Foreign Carriers Despite Favorable Ruling on Foreign Technical Services Aspect.

December 5, 2019

Case Laws     Income Tax     AT

TDS liability on UC/bandwidth Charges paid to foreign carriers - When on one aspect, the matter is decided against the assessee i.e. Royalty aspect in the present case, it cannot be held that no TDS is required to be deducted even if on some other aspect i.e. on FTS aspect in the present case, it is held that TDS is not required to be deducted on that aspect.

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