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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

TDS u/s 195 - AO could not establish that the impugned payments ...


AO Fails to Prove Tax Liability on Payments to Non-Residents; Section 195 TDS Provisions Not Applicable.

October 19, 2016

Case Laws     Income Tax     AT

TDS u/s 195 - AO could not establish that the impugned payments made by the assessee to non residents outside India were chargeable to tax in India and in this situation, TDS provisions are not applicable to the payments made by the assessee - AT

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