13 June 2013
An Indian Company 'A' is receiving technical services from a company "B" in Mauritius. The Mauritius company has no permanent establishment in India. Keeping in view the DTAA, whether TDS need to be deducted on fee remitted for technical services provided by company 'B' ?? kindly provide reference of prvisions of Act or decisions of courts (if any) in support.
CAclubindia
