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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

TDS u/s 195 - disallowance u/s 40(a)(i) - overriding effect of ...

Income Tax

May 30, 2017

TDS u/s 195 - disallowance u/s 40(a)(i) - overriding effect of section 172 - freight paid to non-resident shipping companies - there is no warrant in applying the provisions in chapter XVII for collection and recovery of the tax and its deduction at source vide section 195 - AT

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