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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

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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