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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