TDS liability - additions u/s 40(a)(ia) - the management of the ...
TDS Provisions Apply to Technical Services Received: Additions u/s 40(a)(ia) Confirmed for LOTUS Note Management.
July 23, 2018
Case Laws Income Tax AT
TDS liability - additions u/s 40(a)(ia) - the management of the LOTUS Note is not a mere sharing of any infrastructure or facility and since the assessee has received the technical services from Bayor, the same is liable to TDS provisions - additions confirmed.
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