Assessee, who merely acted as dealer in sale of Microsoft products, not liable to deduct tax

High Court of Delhi

CIT Vs. Dynamic Vertical Software India Pvt. Ltd.

ITA No. 1692 of 2010

Decided on: 22 February 2011

 Judgment

1. Although, two issues are raised in this appeal, the only issue which is pressed is the dis allowance of expenses incurred by the assessee under section 40(a)(i) of the Incom

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