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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Non-compliance of the provisions of section 40(a)(i) - ...

Income Tax

May 9, 2017

Non-compliance of the provisions of section 40(a)(i) - commission payments received by the Indian agent on behalf of the Hong Kong entity in India - Non deduction of TDS - The inevitable conclusion in law is that the commission payments are liable to tax in India - Additions confirmed - HC

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