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?
CAclubindia
