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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

TDS - section 40(a )(i) read with Section 44BB and section 195 – ...

Case Laws     Income Tax

September 15, 2012

TDS - section 40(a )(i) read with Section 44BB and section 195 – income of the service provider was deemed to be 10 per cent of the aggregate amount and the rate of tax including surcharge came to nearly 41 per cent. - Thus TDS amount comes to 4.1 per cent. - decided in favor of assessee - AT

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