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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