https://www.taxtmi.com/highlights?id=35029 TDS u/s 195 - disallowance u/s 40(a)(i) - overriding effect of section 172 - freight paid to non-resident shipping companies - there is no warrant in applying the provisions in chapter XVII for collection and recovery of the tax and its deduction at source vide section 195 - AT en-us Tue, 30 May 2017 06:02:44 +0530 Tue, 30 May 2017 06:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35029 TDS u/s 195 - disallowance u/s 40(a)(i) - overriding effect of section 172 - freight paid to non-resident shipping companies - there is no warrant in applying the provisions in chapter XVII for collection and recovery of the tax and its deduction at source vide section 195 - AT Highlights Income Tax Tue, 30 May 2017 06:02:44 +0530 https://www.taxtmi.com/highlights?id=35029