Addition u/s. 40(a)(ib) - non-charging of Equalization levy - when the intention of levy is related to...

Addition u/s. 40(a)(ib) - non-charging of Equalization levy - when the intention of levy is related to the targeted audience and party paying the online advertisement has no relation in India, EL is not attracted in the set of present facts and circumstance placed before us - AT .....

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