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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

TDS u/s 195 - rate of withholding tax - CIT(A) granted relief - ...


Commissioner of Income Tax (Appeals) Grants Relief Due to Lack of Evidence on Vendors' Residency Status u/s 195.

August 16, 2019

Case Laws     Income Tax     AT

TDS u/s 195 - rate of withholding tax - CIT(A) granted relief - if this is the contention of the revenue that the vendors of Ireland, Netherland, Singapore, Israel, France, Germany, Australia and Belgium etc. are not residents of respective countries, the revenue should have brought on record some evidence in this regard.

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