If the amount paid is not taxable under the Act, the obligation ...

Assessee fails to prove recipient is taxable u/s 195(1), withholding tax obligation remains.

October 3, 2014

Case Laws Income Tax HC

If the amount paid is not taxable under the Act, the obligation ceases – assessee is not able to demonstrate that the person or agency whom it paid the amount is the one that is described in the first part of sub-section (1) of Section 195 of the Act - HC

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If the amount paid is not taxable under the Act, the obligation ...

Assessee fails to prove recipient is taxable u/s 195(1), withholding tax obligation remains.

October 3, 2014

Case Laws Income Tax HC

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