Income Tax | ITAT Mumbai: Diamond Grading Charges Not Fees for Technical Services, No TDS under Section 195

ITAT Mumbai held that payments for diamond grading and certification services do not constitute Fees for Technical Services under Section 9(1)(vii) of the Income-tax Act. As no technical knowledge or skill was made available to the assessee, no TDS obligation under Section 195 arose. The post ITAT Mumbai: Diamond Grading Charges Not Fees for Technical Services, No TDS under Section 195 appeared first on TaxGuru .