Assessee Must Prove Payment Isn't 'Royalty' u/s 195 & India-US DTAA for Tax Deduction at Source.

Assessee Must Prove Payment Isn't 'Royalty' u/s 195 & India-US DTAA for Tax Deduction at Source. https://www.taxtmi.com/highlights?id=18398 TDS u/s 195 - assessee is required to prove that the payment made was not for 'royalty' as defined in explanation 2 to section 9(1)(vi) read with India-US DTAA - AT en-us Sat, 03 May 2014 13:44:01 +0530 Sat, 03 May 2014 13:44:01 +0530 TaxTMI RSS Generator Assessee Must Prove Payment Isn't 'Royalty' u/s 195 & India-US DTAA for Tax Deduction at Source. https://www.taxtmi.com/highlights?id=18398 TDS u/s 195 - assessee is required to prove that the payment made was not for 'royalty' as defined in explanation 2 to section 9(1)(vi) read with India-US DTAA - AT Highlights Income Tax Sat, 03 May 2014 13:44:01 +0530 https://www.taxtmi.com/highlights?id=18398