Liability to pay tax on surcharge levied for delayed payment ...

Income Tax

November 3, 2014

Liability to pay tax on surcharge levied for delayed payment -where the income can be said not to have resulted at all, there is obviously neither accrual nor receipt of income, even though an entry to that effect might, in certain circumstances, have been made in the books of account - HC

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Liability to pay tax on surcharge levied for delayed payment ...

Income Tax

November 3, 2014

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