https://www.taxtmi.com/highlights?id=33562 Tds U/S 195 - Grant of license - The amount paid by the appellant to NPL is not in the nature of royalty within the meaning of the DTAA between India - Admittedly NPL did not have a PE in India - there was no obligation on the part of the appellant to deduct tax at source u/s.195 - AT en-us Sat, 04 Mar 2017 13:49:43 +0530 Sat, 04 Mar 2017 13:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33562 Tds U/S 195 - Grant of license - The amount paid by the appellant to NPL is not in the nature of royalty within the meaning of the DTAA between India - Admittedly NPL did not have a PE in India - there was no obligation on the part of the appellant to deduct tax at source u/s.195 - AT Highlights Income Tax Sat, 04 Mar 2017 13:49:43 +0530 https://www.taxtmi.com/highlights?id=33562