Leather testing charges paid to non-resident - services were ...
Leather Testing Fees for Non-Residents Abroad Not Taxable in India; No Disallowance u/s 40(a)(i) IT Act.
November 22, 2013
Case Laws Income Tax AT
Leather testing charges paid to non-resident - services were rendered outside India even if utilized in India, the impugned leather testing fees was not taxable in India - No disallowance u/s 40(a)(i) - AT
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