The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the payment made to a Spanish Company for fabric testing would not constitute fee for technical services and therefore, cannot be subject to TDS under Section 195 of the Income Tax Act, 1961. The assessee is a proprietorship concern engaged in the business of […]
The post Payment to Spanish Company for Fabric Testing not FTS as per DTAA, no TDS: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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