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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

TDS u/s 195 - As disallowance u/s 40(a)(i) is in respect of ...

Income Tax

May 28, 2015

TDS u/s 195 - As disallowance u/s 40(a)(i) is in respect of purchases made from the AEs, which is in no manner connected with the Commission segment, we hold that the assessee is entitled to the benefit provided by article 24 of the DTAA and cannot be visited with the disallowance u/s 40(a)(i) - AT

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