https://www.taxtmi.com/highlights?id=24329 Non deduction of tax at source u/s 195 - the payments made to the non-resident surveyors of countries with DTAAs having ‘make available’ clause or having MFN clause were not taxable as the non-resident surveyor did not make any technical know-how, etc. available to the assessee company. - AT en-us Fri, 21 Aug 2015 08:06:18 +0530 Fri, 21 Aug 2015 08:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24329 Non deduction of tax at source u/s 195 - the payments made to the non-resident surveyors of countries with DTAAs having ‘make available’ clause or having MFN clause were not taxable as the non-resident surveyor did not make any technical know-how, etc. available to the assessee company. - AT Highlights Income Tax Fri, 21 Aug 2015 08:06:18 +0530 https://www.taxtmi.com/highlights?id=24329