Disallowance u/s. 40(a)(i) - payment for maintenance of aircraft ...

Section 40(a)(i) Disallowance: No TDS Required for Aircraft Maintenance Payments Without Payee's Permanent Establishment in India.

October 6, 2017

Case Laws Income Tax AT

Disallowance u/s. 40(a)(i) - payment for maintenance of aircraft and engine/repairs - payee does not have PE in India - assessee is not required to deduct tax at source u/s 195

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Disallowance u/s. 40(a)(i) - payment for maintenance of aircraft ...

Section 40(a)(i) Disallowance: No TDS Required for Aircraft Maintenance Payments Without Payee's Permanent Establishment in India.

October 6, 2017

Case Laws Income Tax AT

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