INCOME TAX : No disallowance under section 40(a)(ia) was to be made on account of leased line charges paid by assessee before insertion of amendment covering leased charges within definition of royalty by Finance Act, 2012 though with retrospective effect from 1-6-1976INCOME TAX : No disallowance under section 40(a)(ia) was to be made on account of leased line charges paid by assessee before insertion of amendment covering leased charges within definition of royalty by Finance Act, 2012 though with retrospective effect from 1-6-1976www.taxmann.com Latest Case LawsRead More
