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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Disallowance u/s 40(a)(i) - fee for technical services - u/s ...


Assessee Not Required to Retroactively Deduct TDS on Fees for Technical Services u/s 40(a)(i.

March 26, 2015

Case Laws     Income Tax     AT

Disallowance u/s 40(a)(i) - fee for technical services - u/s 9(1)(vii) - once the assessee had made all these payments, finalized accounts well before insertion of the explanation, it is not supposed to take the clock back and deduct TDS. - AT

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