Kanchanganga Sea Foods Ltd v.CIT & ITO 2010(SC)
TDS Provision of Sec195 will b attracted in case of Payment(either in money or IN KIND)of Charter fee to NON-Resident(NR) for chartering fishing vessels,by way of percentage of fish catch done outside territorial water of India but brought to an Indian Port for verification&valuation b4 dispatch of same to NR
TDS Provision of Sec195 will b attracted in case of Payment(either in money or IN KIND)of Charter fee to NON-Resident(NR) for chartering fishing vessels,by way of percentage of fish catch done outside territorial water of India but brought to an Indian Port for verification&valuation b4 dispatch of same to NR
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