GE India Tech Centre P Ltd v.CIT & another 2010(SC)
The expression "CHAREABLE UNDER PROVISION of ACT" in Sec195(1) shows that remittance has got 2b a TRADING RECEIPT, THE WHOLE OF PART OF WHICH IS LIABLE TO TAX IN INDIA.
If no tax liability, then no question of TDS.
The expression "CHAREABLE UNDER PROVISION of ACT" in Sec195(1) shows that remittance has got 2b a TRADING RECEIPT, THE WHOLE OF PART OF WHICH IS LIABLE TO TAX IN INDIA.
If no tax liability, then no question of TDS.
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