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2016 (9) TMI 343

Head Note:
Taxability of considerations received under the Contract - Held that:- All the considerations received under the Contract whether as a Contractor or as a Sub-Contractor by applicant Corpro would be taxable under Section 44BB of the Income Tax Act.

The answer to the Question No. 2 is that the withholding of the tax would be in the spirit of Section 44BB, hence, we dispose of all the 4 applications.


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