Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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Disallowance under section 40(a)(ia) - secondment of employees to the assessee in India - such reimbursement of expenses are not income in the hands of the non-resident and therefore, TDS provisions are not applicable. - AT
Disallowance under section 40(a)(ia) - secondment of employees to the assessee in India - such reimbursement of expenses are not income in the hands of the non-resident and therefore, TDS provisions are not applicable. - AT
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