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Case Law Details

Case Name : Red Chillies Entertainment Pvt. Ltd. Vs ACIT.(TDS) (ITAT Mumbai)
Related Assessment Year : 2005-06
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1. The brief background of the issue is that during the F.Y. 2004-05, the assessee paid a sum of Rs.8,46,838/- to M/s VHQ Singapore without deducting tax on the same. The AO was of the opinion that this amount was in the nature of professional fee and, therefore, assessee was required to deduct tax at source on the applicable rates. The assessee submitted before the AO that the recipient company was located in Singapore and it did not have a Please become a Premium member. If you are already a Premium member, login here to access the full content.

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