https://www.taxtmi.com/highlights?id=15538 Disallowance u/s 40(a)(i) – TDS u/s 195 - Liable to tax in the contracting State cannot be implied as the person is actually liable to tax but would also cover the cases where the other contracting State had the right to tax such person - AT en-us Mon, 04 Nov 2013 07:31:08 +0530 Mon, 04 Nov 2013 07:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=15538 Disallowance u/s 40(a)(i) – TDS u/s 195 - Liable to tax in the contracting State cannot be implied as the person is actually liable to tax but would also cover the cases where the other contracting State had the right to tax such person - AT Highlights Income Tax Mon, 04 Nov 2013 07:31:08 +0530 https://www.taxtmi.com/highlights?id=15538