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Sec. 44BB being specific provision would prevail over provisions dealing with royalty/FTS: Delhi ITAT
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Corporate Tax
Sec. 44BB being specific provision would prevail over provisions dealing with royalty/FTS: Delhi ITAT
Posted on
on
April 27, 2018
Tenet Tax Daily April 27 2018
By
tenettax-team
Corporate Tax
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No withholding taxes from freight paid to foreign shipping co. which was assessed under sec. 172
Advt. exp. couldn’t be disallowed just because hoardings were placed at place where co. had no selling outlets
