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Sec. 40(a)(ia) contemplates actual tax deduction and not mere debit entry in account of payee
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Corporate Tax
Sec. 40(a)(ia) contemplates actual tax deduction and not mere debit entry in account of payee
Posted on
on
January 21, 2014
Tenet Tax Daily January 20 2014
By
tenettax-team
Corporate Tax
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Services rendered outside India not taxable in India; ITAT ignores retro-amendment to sec. 9
ITAT remands back matter to enquire into an issue directly relevant to TP adjustments and not dealt with by DRP
