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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

When the services rendered by the assessee fall within the scope ...


Section 44BB vs. Section 44DA: Determining Applicability for Assessee Services Based on Specificity and Scope.

March 6, 2014

Case Laws     Income Tax     AT

When the services rendered by the assessee fall within the scope of Section 44BB, the said Section would be applicable but, where the services are of the type which do not fall under that Section but are more general in nature, then, Section 44DA would be applicable - AT

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