TMI BlogIf the amount paid is not taxable under the Act, the obligation ceases – assessee is not able to...If the amount paid is not taxable under the Act, the obligation ceases – assessee is not able to demonstrate that the person or agency whom it paid the amount is the one that is described in the first part of sub-section (1) of Section 195 of the Act - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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