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Opinion on Section 195

Posted by CA kanica gupta 03 July 2010 34497 Views

TDS PAYMENT TO FOREIGN CONSULTANTIs TDS applicable to foreign consultant who renders service outside India (namely in USA). Foreign consultant is US based and does not have PE in India. · First point before us for consideration is to decide



Treatment of Spectrum Charges in Income tax act 1961.

Posted by CA kanica gupta 03 July 2010 17741 Views

OPINION IN THE MATTER OF Whether payment of Spectrum charges gets covered under section 35ABB or Section 37 of the Income Tax act 1961? FACTS The company is engaged in the business of providing telecommunication facilities (just like MTN




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