Court Rules IPI Has No Permanent Establishment in India; No TDS u/s 195 for Assessee's Fees or Donations.
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....TDS u/s 195 - IPI had no permanent establishment in India and the assessee is not an agent of IPI. The assessee is only a member of IPI and by giving advertisement membership fee or other donation the assessee is not getting any monetary advantage - No TDS - HC....


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