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Income Tax - Highlights / Catch Notes

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TDS u/s 195 - addition u/s 40(a)(i) - if services are ...

Case Laws     Income Tax

May 25, 2019

TDS u/s 195 - addition u/s 40(a)(i) - if services are simplicitor for procurement of some contract, and fulfillment of certain export obligations like logistic, warehousing etc., then these will not be termed as service in the nature of technical services or managerial and consultancy services” - no TDS required

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