TDS u/s 194J - when the ‘transaction charges’ paid by the ...
Stock Exchange transaction charges not 'technical services' u/s 194J; no disallowance needed u/s 40(a)(ia).
December 8, 2017
Case Laws Income Tax AT
TDS u/s 194J - when the ‘transaction charges’ paid by the assessee to the Stock exchange cannot be held as ‘fees for technical services’, no disallowance of the aforesaid amount would be called for in the hands of the assessee under Sec. 40(a)(ia). - AT
View Source