https://www.taxtmi.com/highlights?id=42994 TDS u/s 195 - Management service cannot be characterized as ‘fees for included services’, and hence, not taxable in India as per the Double Taxation Avoidance Agreement (DTAA) between India and USA - disallowance u/s 40(a)(i) is not justified. en-us Fri, 30 Nov 2018 07:24:08 +0530 Fri, 30 Nov 2018 07:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42994 TDS u/s 195 - Management service cannot be characterized as ‘fees for included services’, and hence, not taxable in India as per the Double Taxation Avoidance Agreement (DTAA) between India and USA - disallowance u/s 40(a)(i) is not justified. Highlights Income Tax Fri, 30 Nov 2018 07:24:08 +0530 https://www.taxtmi.com/highlights?id=42994