ITAT: TDS Not Applicable to Client Referral Fee as it Won’t Amount to FTS - (06 Jul 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the provisions of Tax Deduction at Source (TDS) cannot be made applicable to fees for client referrals as the same would not amount to Fee for Technical Services (FTS) under the provisions of Income Tax Act, 1961.
Tags : ITAT CLIENT REFERRALS FTS
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