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Income Tax | Cost Cross-Charges Not FTS Without ‘Make Available’; NIL TDS Certificate Directed: Delhi HC

5 Oct 2026 · 5 Oct 2026By CA Sandeep KanoiSource: TaxGuru

Delhi HC holds AECOM UK cost cross-charges not FTS under India-UK DTAA absent “make available” and directs NIL Section 197 certificate. The post Cost Cross-Charges Not FTS Without ‘Make Available’; NIL TDS Certificate Directed: Delhi HC appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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