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Del. HC: Mitsubishi Corporation Can’t Deduct TDS on The Amount Not Chargeable to Tax in India - (20 Feb 2024)

DIRECT TAXATION

Delhi High Court has held that TDS cannot be deducted by Mitsubishi Corporation under Section 195(1) of the Income Tax Act, 1961 where the amount that was paid was not chargeable to tax in India.

Tags : DELHI HIGH COURT   MITSUBISHI CORPORATION   S. 195(1) OF IT ACT  

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