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TMI BlogTDS - section 40(a )(i) read with Section 44BB and section 195 – income of the service provider was...TDS - section 40(a )(i) read with Section 44BB and section 195 – income of the service provider was deemed to be 10 per cent of the aggregate amount and the rate of tax including surcharge came to nearly 41 per cent. - Thus TDS amount comes to 4.1 per cent. - decided in favor of assessee - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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