No TDS on Payment of Fee to Singapore Entity: ITAT Grants Relief to Standard Chartered [Read Order]

TDS - Payment - Payment of Fee - Singapore Entity - ITAT - Standard Chartered - Taxscan

The Income Tax Appellate Tribunal ( ITAT ), Chennai bench has held that TDS is not payable on the payment of training fee to the Singapore entity as per the relevant double taxation avoidance agreement (DTAA). The assessee, Standard Chartered Global Business Services Pvt. Ltd. paid an amount of Rs.141.75 Lacs to another Singapore based…

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