https://www.taxtmi.com/highlights?id=47114 TDS u/s 195 - for providing standard bandwith services - royalty or business income - The amount received by RJIPL from the assessee for providing standard bandwith services could not be characterised as ‘royalty’ as per the India- Singapore DTAA, and was in fact the “business profits”, which is not taxable as RJIPL did not have any business connection or a PE in India - No TDS en-us Wed, 12 Jun 2019 06:48:59 +0530 Wed, 12 Jun 2019 06:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47114 TDS u/s 195 - for providing standard bandwith services - royalty or business income - The amount received by RJIPL from the assessee for providing standard bandwith services could not be characterised as ‘royalty’ as per the India- Singapore DTAA, and was in fact the “business profits”, which is not taxable as RJIPL did not have any business connection or a PE in India - No TDS Highlights Income Tax Wed, 12 Jun 2019 06:48:59 +0530 https://www.taxtmi.com/highlights?id=47114