TDS provisions to be read along with DTAA for computing the tax ...

Income Tax

January 5, 2023

TDS provisions to be read along with DTAA for computing the tax liability - As per the DTAA, the maximum deduction shall not exceed 10% which the assessee has deducted. Any other interpretation to permit the taxing authority to raise a demand beyond 10% would be incongruous. - HC

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TDS provisions to be read along with DTAA for computing the tax ...

Income Tax

January 5, 2023

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