Disallowance u/s 40(a)(i) – TDS u/s 195 - Liable to tax in the ...
Case Laws Income Tax
November 4, 2013
Disallowance u/s 40(a)(i) – TDS u/s 195 - Liable to tax in the contracting State cannot be implied as the person is actually liable to tax but would also cover the cases where the other contracting State had the right to tax such person - AT
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