https://www.taxtmi.com/highlights?id=69095 TDS u/s 195 - Non-deduction of TDS for legal and professional charges paid - no technical knowledge, skill, experience, knowhow or process is made available to assessee Company in terms of Article 12(b) of the India-US Treaty and Assessee has not defaulted in deducting TDS u/s 195 of the Act. Therefore the disallowance is unwarranted. - AT en-us Thu, 06 Apr 2023 18:04:47 +0530 Thu, 06 Apr 2023 18:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69095 TDS u/s 195 - Non-deduction of TDS for legal and professional charges paid - no technical knowledge, skill, experience, knowhow or process is made available to assessee Company in terms of Article 12(b) of the India-US Treaty and Assessee has not defaulted in deducting TDS u/s 195 of the Act. Therefore the disallowance is unwarranted. - AT Highlights Income Tax Thu, 06 Apr 2023 18:04:47 +0530 https://www.taxtmi.com/highlights?id=69095