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ITAT allows benefit of second proviso to sec. 40(a)(ia) in case of payment to NR; Non-discrimination clause invoked
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Corporate Tax
ITAT allows benefit of second proviso to sec. 40(a)(ia) in case of payment to NR; Non-discrimination clause invoked
Posted on
on
November 6, 2014
Tenet Tax Daily November 05 2014
By
tenettax-team
Corporate Tax
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ITAT directs AO to decide whether receipt for customized research/retail management services would royalty or FTS
Exp. incurred by cable operator in laying cables for providing cable connections to viewers was revenue in nature
