TDS u/s 195 - Addition u/s 40(a)(ia) - no liability for ...
Case Laws Income Tax
March 8, 2016
TDS u/s 195 - Addition u/s 40(a)(ia) - no liability for deduction of tax at source arose under Section 195 in the case of mobilization and demobilization costs reimbursed to a non-resident, not being taxable in India, hence disallowance under Section 40(a)(ia) did not arise. - AT
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