corporate and professional updates 27th june 2018
Direct Tax : Ahmedabad ITAT rules that mere non-furnishing of Tax Residency Certificate (‘TRC’) cannot per se be treated as a trigger to disentitle the treaty benefits; During relevant AYs 2013-14 and 2014-15, assessee-company paid installation / commissioning charges to a US entity without deducting TDS on the ground that absent ‘make available, payment doesn’t constitute Fees for …