https://www.taxtmi.com/highlights?id=66927 TDS u/s 195 - Fees or Technical Services (FTS) - Remittances made towards general training services - Article-12 of DTAA - the services as availed by the assessee is covered in none of these clauses. Therefore, the assessee could not be obligated to deduct TDS on the same - AT en-us Mon, 05 Dec 2022 17:53:50 +0530 Mon, 05 Dec 2022 17:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66927 TDS u/s 195 - Fees or Technical Services (FTS) - Remittances made towards general training services - Article-12 of DTAA - the services as availed by the assessee is covered in none of these clauses. Therefore, the assessee could not be obligated to deduct TDS on the same - AT Highlights Income Tax Mon, 05 Dec 2022 17:53:50 +0530 https://www.taxtmi.com/highlights?id=66927