https://www.taxtmi.com/highlights?id=39787 TDS u/s 195 - the search fee and license fee were distinct from each other and that the search fee received under the SA was independent of the LA and was not taxable in India as FTS under Article 12(5)(a)of the DTAA en-us Fri, 08 Jun 2018 09:30:02 +0530 Fri, 08 Jun 2018 09:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39787 TDS u/s 195 - the search fee and license fee were distinct from each other and that the search fee received under the SA was independent of the LA and was not taxable in India as FTS under Article 12(5)(a)of the DTAA Highlights Income Tax Fri, 08 Jun 2018 09:30:02 +0530 https://www.taxtmi.com/highlights?id=39787