Consideration paid for testing ability of candidates doesn’t qualify as royalty hence TDS not deductible

CAE Simulation Training P. Ltd. Vs DCIT (ITAT Delhi)

ITAT Delhi held that consideration paid for testing the ability of candidates do not fall within the purview of royalty under Article 13 of India-UK DTAA. Hence, there is no obligation withholding of tax u/s 195 of the Income T

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