| COURT: | ITAT Mumbai |
| CORAM: | Joginder Singh (JM), Sanjay Arora (AM) |
| SECTION(S): | 195 |
| GENRE: | International Tax |
| CATCH WORDS: | TDS deduction |
| COUNSEL: | Ajit U. Amdekar |
| DATE: | November 21, 2014 (Date of pronouncement) |
| DATE: | December 2, 2014 (Date of publication) |
| AY: | 2009-10 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Impact of Explanation 2 to s. 195(1) inserted by Finance Act, 2012 w.r.e.f. 01.04.1962 on law laid down in GE India Technology Centre 327 ITR 456 (SC) explained | |
The law laid down in GE India Technology Centre (P.) Ltd. vs. CIT [2010] 327 ITR 456 (SC) that there is no obligation to deduct TDS u/s 195 if the sum is not chargeable to tax in India is not …
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