https://www.taxtmi.com/highlights?id=46865 TDS u/s 195 - DTAA with Uganda - professional services - the services received by the assessee from these three persons is covered by article 14 and therefore, the same cannot be included in article 12 - article 12(3)(b) specifically provided that the term fees for technical services does not include payments for services mentioned in articles 14 and 15 of this convention - neither TDS was deductible nor disallowance u/s 40(a)(i) en-us Thu, 30 May 2019 09:57:37 +0530 Thu, 30 May 2019 09:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46865 TDS u/s 195 - DTAA with Uganda - professional services - the services received by the assessee from these three persons is covered by article 14 and therefore, the same cannot be included in article 12 - article 12(3)(b) specifically provided that the term fees for technical services does not include payments for services mentioned in articles 14 and 15 of this convention - neither TDS was deductible nor disallowance u/s 40(a)(i) Highlights Income Tax Thu, 30 May 2019 09:57:37 +0530 https://www.taxtmi.com/highlights?id=46865