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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

TDS u/s 195 - Disallowance u/s 40(a)(ia) on account of ...

Case Laws     Income Tax

May 14, 2019

TDS u/s 195 - Disallowance u/s 40(a)(ia) on account of professional consultancy fees - AO has failed to point out in what manner the professional income has arisen or accrued in India or the said party had any PE or business connection in India or rendered any services in India - TDS u/s 195 does not arise - no disallowance

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