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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Payment of roaming charges does not fall under the ambit of TDS ...

Income Tax

September 30, 2015

Payment of roaming charges does not fall under the ambit of TDS provisions either u/s 194C / 194I or 194J and hence we have no hesitation in directing the Learned Assessing Officer to delete the addition made u/s 40(a)(ia) on this account. - AT

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