Live Help

Research Box
Your Session Will Expire in   seconds.
What should we do?
Reset SessionCancel Session
 

Sum paid to Swiss Co. for testing services not taxable as FTS in absence of any transfer of technology

January 9, 2019[2019] 101 taxmann.com 136 (Ahmedabad - Trib.)
345 Views

IT/ILT: Mere payment of testing charges to a swiss based entity without deduction of tax at source under section 195 will not attract disallowance under section 40(a)(i) since payments made were only towards testing charges and did not involve any transfer of technology

read more

taxmann.com
Payment
Best view in 1140 x 768