Transmission Corporation Of A.P. Ltd. & Anr. vs Commissioner Of Income Tax
Whether Section 195 of the Income Tax Act 1961 applies to payments made to non-residents where the sum paid is not wholly income but includes trading receipts (e.g., cost of materials) --- Held Yes; Whether tax deductible under Section 195 is to be determined on the gross sum paid or only on the appropriate proportion chargeable as income --- Held Only on appropriate proportion chargeable as income.
š Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.