No disallowance u/s 40(a)(i) can be made on the payment of ...

Interest Payments to Overseas Branches Exempt from TDS u/s 40(a)(i) Due to Mutuality Principle.

July 5, 2014

Case Laws Income Tax AT

No disallowance u/s 40(a)(i) can be made on the payment of interest paid to the head office / overseas branches as the same is not taxable, being payment to self on the ground of principles of mutuality and no TDS was required to be deducted - AT

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No disallowance u/s 40(a)(i) can be made on the payment of ...

Interest Payments to Overseas Branches Exempt from TDS u/s 40(a)(i) Due to Mutuality Principle.

July 5, 2014

Case Laws Income Tax AT

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