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Income Tax - Highlights / Catch Notes

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TDS u/s 195 - non deduction of TDS on management fees paid by ...

Case Laws     Income Tax

December 15, 2023

TDS u/s 195 - non deduction of TDS on management fees paid by assessee [to its Associated Enterprises (AEs)] - As revenue, says that the appeal against the aforementioned order of the Tribunal was not preferred because of low tax effect. It is also not in dispute that in any event, as of today, the appeal is time-barred. - Revenue appeal dismissed - HC

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