corporate and professional updates 30th aug 2018
Direct Tax : Delhi ITAT holds that payment made by assessee company to individuals (resident of Germany and Switzerland) for AY 2008-09 and 2009-10 cannot be taxed as ‘fees for technical services’ under Article 12 of India Germany and India Switzerland DTAA, TDS u/s 195 inapplicable; Perusing the evidence in the form of copies of trials conducted …