If as contended by the Revenue, Section 44DA covers all types of ...

Case Laws Income Tax

December 13, 2012

If as contended by the Revenue, Section 44DA covers all types of services rendered by the non-resident, that would reduce section 44BB to a useless lumber or dead letter and such a result would be opposed to the very essence of the rule of harmonious construction. - HC

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If as contended by the Revenue, Section 44DA covers all types of ...

Case Laws Income Tax

December 13, 2012

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