No section 195 TDS on payments by Airport Authority to Federal Aviation for technical assistance & cooperation

Airports Authority of India Vs ITO(TDS) (ITAT Delhi) Conclusion: TDS under section 195 was not applicable on payments made by company to the Federal Aviation Administration, USA (FAA), for providing technical assistance to AAI by way of providing its personnel and meeting on ATFM requirements and assisting AAI in connection with ATFM by development of detailed quantitative requirements, detailed ATFM system architecture and draft ATFM implementation plan as the “make available” clause contained in article 12(4)(b) had not been satisfied in the facts and circumstances of the present...