Tuesday, February 9, 2021

No sec. 195 TDS on demurrage charges paid to non-resident shipping company

INCOME TAX : Provision of section 195 would not be applicable to reimbursement of demurrage charges paid by assessee to a non-resident shipping company and that same would be covered by section 172

from www.taxmann.com Latest Case Laws https://ift.tt/3a1PuDw
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