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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Assessee was liable to TDS u/s 195 while making payment thereof, ...

Case Laws     Income Tax

June 2, 2016

Assessee was liable to TDS u/s 195 while making payment thereof, since the export activities have been fulfilled in India, source of income was located in India and not outside India, and the mere fact that export proceeds emanated from persons situated outside India did not constitute them as source of income - AT

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