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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

TDS u/s 195 - Payment made to non residents - since the services ...


Assessee's payment to Korea Search not considered technical services; no tax deduction required u/s 195.

March 9, 2020

Case Laws     Income Tax     AT

TDS u/s 195 - Payment made to non residents - since the services in question provided by M/s. Korea Search to the assessee company do not fall in the category of fees for technical services as provided under Section 9(1)(vii) there was no liability of the assessee to deduct tax at source u/s 195 - AT

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