If as contended by the Revenue, Section 44DA covers all types of ...

Revenue's view on Section 44DA making Section 44BB irrelevant challenges harmonious statutory interpretation principles.

December 13, 2012

Case Laws Income Tax HC

If as contended by the Revenue, Section 44DA covers all types of services rendered by the non-resident, that would reduce section 44BB to a useless lumber or dead letter and such a result would be opposed to the very essence of the rule of harmonious construction. - HC

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If as contended by the Revenue, Section 44DA covers all types of ...

Revenue's view on Section 44DA making Section 44BB irrelevant challenges harmonious statutory interpretation principles.

December 13, 2012

Case Laws Income Tax HC

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