https://www.taxtmi.com/highlights?id=34400 TDS u/s 195 - payment made to KPMG International, Switzerland without TDS - principle of Mutuality application - Indian-Switzerland tax treaty - Once such identity is established, the surplus income would not be exigible to the tax on the principle that no man can make a profit out of himself - No TDS liability - AT en-us Thu, 20 Apr 2017 12:57:12 +0530 Thu, 20 Apr 2017 12:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34400 TDS u/s 195 - payment made to KPMG International, Switzerland without TDS - principle of Mutuality application - Indian-Switzerland tax treaty - Once such identity is established, the surplus income would not be exigible to the tax on the principle that no man can make a profit out of himself - No TDS liability - AT Highlights Income Tax Thu, 20 Apr 2017 12:57:12 +0530 https://www.taxtmi.com/highlights?id=34400