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TDS u/s 195: Foreign Company with No Indian Establishment Faces Branding Expense Tax Implications.

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Full Text of the Document

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....TDS u/s 195 - Branding Expenses - The recipient being a foreign company, having no PE in India, registered under the UK laws, cannot be held to have any business connections in India, though they are carrying out the service for some of the group concerns - AT....

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