12 results for “TDS”+ Section 77clear
Sorted by relevance
Key Topics
In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed
Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal
77,23,014.18 incurred abroad on professional and consultancy fees by invoking the provisions of section 40(a) of the Act. The ld. Counsel also submitted that without prejudice to the ground 4(a), it is also contended that the ld.CIT(A) ought to have deleted the entire addition in view of the fact that the Explanation to section