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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

TDS u/s 195 - payments made by the assessee for marketing ...

Income Tax

March 10, 2023

TDS u/s 195 - payments made by the assessee for marketing services to the US Company as taxable in India as FTS [Fee for Technical Services] - US Company does not have any permanent establishment in India - order under Section 201(1) & 201(1A) - India- USA DTAA - Order of ITAT deleting the demand sustained - HC

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