No TDS on Engineering Payments Without Technology Transfer; "Make Available" Clause Requires Independent Application Ability. https://www.taxtmi.com/highlights?id=22316 Non deduction of tds on technical work and related to engineering - unless there is a transfer of technology involved in technical services the “make available” clause is not satisfied. - AT en-us Tue, 31 Mar 2015 20:23:00 +0530 Tue, 31 Mar 2015 20:23:00 +0530 TaxTMI RSS Generator No TDS on Engineering Payments Without Technology Transfer; "Make Available" Clause Requires Independent Application Ability. https://www.taxtmi.com/highlights?id=22316 Non deduction of tds on technical work and related to engineering - unless there is a transfer of technology involved in technical services the “make available” clause is not satisfied. - AT Highlights Income Tax Tue, 31 Mar 2015 20:23:00 +0530 https://www.taxtmi.com/highlights?id=22316