Advance payment received of Business receipts – Accrual of ...
Advance Payment as Business Receipt Isn't Automatic Income Due to TDS u/s 194C Alone.
November 1, 2013
Case Laws Income Tax AT
Advance payment received of Business receipts – Accrual of income - just because the amount was covered by the TDS as per the provisions of section 194C, the same cannot be considered as income - AT
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