Madhya Pradesh H.C : Whether the Tribunal is justified in not accepting the claim of the Revenue that there should have been deduction of tax at source under s. 195 of the IT Act, 1961, in regard to the remittance of 25,000 US $ to M/s PCIKingwood, USA, treating the said amount as royalty?
High Court Of Madhya Pradesh CIT vs. Heg Ltd. Sections 5(2), 9(1)(vi), 90(2), DTAA Art. 12 Asst. year 1993-94 Dipak […]