https://www.taxtmi.com/highlights?id=34088 TDS u/s 195 - professional fees paid to Mahta Partners, LLC USA a non resident - in the nature of Royalty or not - DTAA - the assessee benefits from rich experience of the service provider is wholly irrelevant in the present context - further, it is not even the case of the authorities below that ‘make available’ clause is satisfied - demand raised uu/s 201 r.w.s. 195 stand quashed - AT en-us Fri, 31 Mar 2017 05:08:51 +0530 Fri, 31 Mar 2017 05:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34088 TDS u/s 195 - professional fees paid to Mahta Partners, LLC USA a non resident - in the nature of Royalty or not - DTAA - the assessee benefits from rich experience of the service provider is wholly irrelevant in the present context - further, it is not even the case of the authorities below that ‘make available’ clause is satisfied - demand raised uu/s 201 r.w.s. 195 stand quashed - AT Highlights Income Tax Fri, 31 Mar 2017 05:08:51 +0530 https://www.taxtmi.com/highlights?id=34088