Tds on technical consultancy services under DTAA

Anantamoorti B P (Student CA Final ) (63 Points)

28 January 2015  

Hi All,

 

 ABC & Associates ( a partnership firm resident in india) makes payment to  XYZ lawyers in USA towards legal fees for fighting a case in USA. Case is filed in USA & XYZ lawyers represent ABC & associates in USA. XYZ Lawyers are non residents in India. Whether TDS is applicable on this transcation as per DTAA between USA & India?  If TDS is not applicable, as per which article of DTAA TDS is not applicable?