ITAT: Sec 40(a)(i) disallowance provision cannot be read into Mauritius treaty while computing PE profits


Conclusion

Delhi ITAT rejects AO’s invocation of Sec. 40(a)(i) disallowance for non-deduction of TDS on salaries paid by assessee (a Mauritian co.) to employees relating to its projects in ...

Purchase this Article

2000₹   Buy Now


For 2000₹, purchase this and receive immediate online access.

 

Already a Subscriber?

Log in for complete access.

Log In

Queries?

Contact Vidyadhar Mhatre at +91 93200 54016
Email - sales@taxsutra.com

Top