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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Neither the freight nor the inspection charges are paid by the ...

Case Laws     Income Tax

September 8, 2014

Neither the freight nor the inspection charges are paid by the appellant company for any services rendered by these company in India, and nor the payments are made to these parties in India, and therefore, by no imagination either the provisions of section 194C or section 195 are applicable - AT

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