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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

TDS on the payment made to overseas entities for logistic ...

Income Tax

May 3, 2016

TDS on the payment made to overseas entities for logistic services - no question of treating the relationship between the Appellant Company and the overseas entities as a business connection within the meaning of Section 9(1)(i) of the Income Tax Act, 1961 - Appellant Company was not required to deduct any tax at source either under section 195 and/or section 195A of the said Act - AT

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