Article
Arranger Fee –Neither "Interest" Nor "Fee For Technical Services" So As To Attract TDS
In the case of Idea Cellular Limited vs. ADIT: ITA No. 1619/Mum/2011, order dated June 10, 2012 (Mum), the assessee had entered into a term loan agreement with the lender, Finnish Export Credit Limited.
Vaish Associates Advocates
