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Mitsubishi Corpn. vs Dy. Cit on 29 November, 2002

Joint Commissioner Catch Note: On deducting tax at source under section 195A assessed filed Form No. 24--Joint Commissioner issued letter to assessed that ... assessed outside India and consequently, the provisions of grossing up under section 195A could not be invoked while computing the assesseds liabilities to deduct
Delhi High Court Cites 50 - Cited by 5 - Full Document
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