Services of web promotion, social media management held not liable to withholding tax u/s 195 as per the provisions of…
Certificate u/s 197 given by AO under dictation of superior officer bad in law. It’s a quasi-judicial decision has to…
Withholding tax non residents-Disallowance us 40(a)(i) to be on income component only. CBDT Circular 3/2015 to be followed in litigation…