Payments made by Advocate towards International Application for World Intellectual Property and Trade Fair Services are not FTS, No TDS required: ITAT [Read Order]

By Taxscan Team - On December 15, 2021 4:04 pm - 2 mins read
ITAT Delhi - Payments - Advocates - International - Application - World - intellectual - Property - TDS - FTS - Taxscan

The Delhi bench of the Income Tax Appellate Tribunal (ITAT), while allowing the plea of a lawyer, held that the payments made by him towards filing for World Intellectual Property and Trade Fair Services are not in the nature of ā€œFee for Technical Servicesā€ and therefore, no TDS under section 195 of the Income Tax…

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