DRP Rules on Taxability of Payments to Non-Residents for Business Operations in India u/s 195 and DTAA.

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....TDS u/s 195 - Payment chargeable to tax in India or not DTAA with USA - DRP held that the services provided by the non-residents were received and utilised by the assessee in connection with its business operations in India - AO directed to decide whether the payment made by the assessee to the aforesaid non-resident entities is taxable in India - AT....