https://www.taxtmi.com/highlights?id=23397 Disallowance of payment for preliminary warranty and reworking costs - TDS u/s 195 - it is categorical in so far as if the assessee in the contracting State does not have a PE in the other State, then the income of the assessee in the contracting State is liable to tax only in that contracting State and not in the other State. - AT en-us Fri, 19 Jun 2015 19:44:08 +0530 Fri, 19 Jun 2015 19:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23397 Disallowance of payment for preliminary warranty and reworking costs - TDS u/s 195 - it is categorical in so far as if the assessee in the contracting State does not have a PE in the other State, then the income of the assessee in the contracting State is liable to tax only in that contracting State and not in the other State. - AT Highlights Income Tax Fri, 19 Jun 2015 19:44:08 +0530 https://www.taxtmi.com/highlights?id=23397