Dubai Payments Ruled Business Transactions, Not Taxable Technical Fees; No Tax Deduction Required Under DTAA.

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....TDS u/s 195 - India-UAE DTAA - payments made to Dubai Leading Technologies - It is business transaction and not in the nature of Fee for Technical Services (FTS) - there is no obligation to deduct tax at source under section 195 of the Act as the impugned payments are not chargeable to tax in India - AT....