Hi All,
ABC & Associates ( a partnership firm resident in India) makes payment to
XYZ lawyers in USA towards legal fees for representing 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
transaction as per DTAA between USA & India? If TDS is not applicable, as
per which article of DTAA TDS is not applicable?