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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Doctrine of mutuality - The first four incomes i.e. Pay & Park ...

Case Laws     Income Tax

December 25, 2018

Doctrine of mutuality - The first four incomes i.e. Pay & Park Charges and rent from Vodafone, BSNL and Idea towers cannot be considered to be covered by doctrine of mutuality. - Interest income on Fixed Deposit also fails to pass the test.

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