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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Non deduction of tax on salaries paid outside India - AO has ...

Case Laws     Income Tax

April 24, 2017

Non deduction of tax on salaries paid outside India - AO has picked up only one of the conditions enumerated u/s. 40(a)(iii) for making disallowance, choosing to completely ignore the basic condition required to be fulfilled, which is taxability of the said salary in India. - AT

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