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 “Fee for Technical Services” and therefore, no TDS under section 195 of the Income Tax…

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