https://www.taxtmi.com/highlights?id=68697 TDS u/s 195 - remittances made to CGTM, France - FTS - there was no question of deduction of TDS on the payment made to CGTM, France for the service rendered by them to the assessee and the payment made to them does not fall under the “fees for technical service.” Hence, it does not attract the provisions of section 195 of the Act so as to deduct TDS. - AT en-us Mon, 13 Mar 2023 08:40:20 +0530 Mon, 13 Mar 2023 08:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68697 TDS u/s 195 - remittances made to CGTM, France - FTS - there was no question of deduction of TDS on the payment made to CGTM, France for the service rendered by them to the assessee and the payment made to them does not fall under the “fees for technical service.” Hence, it does not attract the provisions of section 195 of the Act so as to deduct TDS. - AT Highlights Income Tax Mon, 13 Mar 2023 08:40:20 +0530 https://www.taxtmi.com/highlights?id=68697