https://www.taxtmi.com/highlights?id=32882 TDS u/s 195 - Royalty - providing of services to use of equipment and right to use equipment - There mere fact that there were certain technical inputs or that the assessee immensely benefited from these services, even resulting in value addition to the employees of the assessee, is wholly irrelevant. The expression ‘make available’ has a specific meaning - AT en-us Sat, 14 Jan 2017 07:23:03 +0530 Sat, 14 Jan 2017 07:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32882 TDS u/s 195 - Royalty - providing of services to use of equipment and right to use equipment - There mere fact that there were certain technical inputs or that the assessee immensely benefited from these services, even resulting in value addition to the employees of the assessee, is wholly irrelevant. The expression ‘make available’ has a specific meaning - AT Highlights Income Tax Sat, 14 Jan 2017 07:23:03 +0530 https://www.taxtmi.com/highlights?id=32882