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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Receipt of maintenance charges - liable to be taxed under the ...

Income Tax

January 20, 2016

Receipt of maintenance charges - liable to be taxed under the head of income from house property OR income from other sources - The Assessees who are signatories to the said agreements cannot be permitted to claim the said agreements to be sham devices and contend that the substance of the maintenance agreements was different from what was expressly recorded therein. - HC

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