Company's Settlement to QSF Exempt from TDS u/s 195, Rules Authority for Advance Rulings (AAR.

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....Taxability of Settlement amount - TDS u/s 195 - The settlement amount payable/paid by Satyam under the stipulation to the QSF pursuant to the judgment and final approval of the US Court cannot be regarded as sum chargeable under the provisions of the Act - AAR....